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HELVERING v. WINSTON BROS. CO.

No. 10097.

76 F.2d 381 (1935)

HELVERING, Commissioner of Internal Revenue, v. WINSTON BROS. CO.

Circuit Court of Appeals, Eighth Circuit.

March 9, 1935.

Attorney(s) appearing for the Case

J. P. Jackson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Arnold Baum, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Howe P. Cochran, of Washington, D. C. (C. Leo DeOrsey, of Washington, D. C., and Junell, Driscoll, Fletcher, Dorsey & Barker, of Minneapolis, Minn., on the brief), for respondent.

Before WOODROUGH, Circuit Judge, and FARIS and DONOHOE, District Judges.

WOODROUGH, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals (29 B. T. A. 905) overruling the Commissioner's determination of a deficiency in the respondent's income tax for the year 1928 in the amount of $17,653.76.

The facts, as found by the Board of Tax Appeals, may be stated briefly. Prior to September 1, 1928, the Winston Bros. Company, a Minnesota corporation, owned 4,872 of a total of 7,124 shares, or slightly more than 68 per...

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