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CONTINENTAL BAKING CORPORATION v. HELVERING

No. 6336.

77 F.2d 119 (1935)

CONTINENTAL BAKING CORPORATION v. HELVERING.

United States Court of Appeals for the District of Columbia.

Decided March 18, 1935.

Attorney(s) appearing for the Case

Raymond F. Garrity, of Washington, D. C., for petitioner.

Robert H. Jackson, E. L. Corbin, Frank J. Wideman, Sewall Key, and A. F. Prescott, all of Washington, D. C., for respondent.

VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals involving income taxes for the calendar year 1929, amounting to $5,393.08.

It appears that the taxpayer, Continental Baking Corporation, filed its capital stock tax return in July, 1925, with the collector of internal revenue at Chicago, Ill., which covered the taxable period ending June 30, 1926. In this return the taxpayer claimed an exemption from capital stock tax...

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