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REMCO S. S. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7930.

82 F.2d 988 (1936)

REMCO S. S. CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 30, 1936.

Attorney(s) appearing for the Case

William T. Doyle, of San Francisco, Cal., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, Louise Foster, and Frank J. Ready, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.

HANEY, Circuit Judge.

The petitioners herein seek review of an order determining their income tax liability for the years 1927 and 1928.

Petitioner Caspar Lumber Company, a California corporation, hereinafter called "Caspar," during the years 1926, 1927, and 1928, owned all the outstanding stock of petitioner Remco Steamship Company, also a California corporation, hereinafter called "Remco," and during said years owned slightly less than 95 per cent. of the...

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