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A. D. SAENGER, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 8023.

84 F.2d 23 (1936)

A. D. SAENGER, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 8, 1936.

Attorney(s) appearing for the Case

Sidney L. Herold, of Shreveport, La., for petitioner.

Robert H. Jackson, Asst. Atty. Gen., Sewall Key and S. Dee Hanson, Sp. Assts. to Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

The Commissioner, affirmed by the Board of Tax Appeals, assessed on the 1929 income of the taxpayer, A. D. Saenger, Inc., the 50 per cent. extra tax imposed by section 104 of the Revenue Act of 1928 (26 U.S.C.A. § 104 note) on corporations formed or availed of for the purpose of preventing the imposition of surtax on their shareholders. A. D. Saenger and J. H. Saenger were brothers who on March 1...

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