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STERN-SLEGMAN-PRINS CO. v. COMMISSIONER OF INT. REV.

No. 10256.

79 F.2d 289 (1935)

STERN-SLEGMAN-PRINS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

September 19, 1935.

Attorney(s) appearing for the Case

Louis H. Ehrlich, Jr., of Kansas City, Mo. (Paul R. Stinson, of Kansas City, Mo., on the brief), for petitioner.

Howard P. Locke, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Norman D. Keller, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER, SANBORN, and WOODROUGH, Circuit Judges.

GARDNER, Circuit Judge.

This matter is before us on petition to review a decision of the Board of Tax Appeals disallowing certain deductions from petitioner's income for the taxable years 1929 and 1930 and determining deficiencies for each of said years. The facts were stipulated before the Board of Tax Appeals, and it appears therefrom that the petitioner is a Missouri corporation, organized by Ferdinand Stern, Saul Slegman, and Frank L. Prins, who became directors...

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