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LIBERTY SERVICE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE

No. 5587.

77 F.2d 94 (1935)

LIBERTY SERVICE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

March 28, 1935.

Attorney(s) appearing for the Case

Arthur H. Deibert and Robert P. Smith, both of Washington, D. C. (Harold J. Boulton, of Clearfield, Pa., of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Thomas A. Carpenter, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

BUFFINGTON, Circuit Judge.

In this income tax case the appellant, Liberty Service Corporation, hereinafter called Liberty, appeals from an order of the Tax Board assessing taxes against it for certain alleged gains and profits for the years 1927 and 1928. That company, a Delaware corporation, was organized in 1922 by persons who were shareholders of the American Re-Insurance Company, hereinafter called American. As found by the Tax Board, its "primary purpose was...

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