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R. & L., INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 8084.

84 F.2d 721 (1936)

R. & L., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 24, 1936.

Attorney(s) appearing for the Case

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

Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, for Department of the Treasury, and DeWitt M. Evans, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

The taxpayer R. & L., Inc., was by the Commissioner and the Board of Tax Appeals held liable to pay the special tax of 50 per cent. of its net income for the year 1929 imposed by section 104 of the Revenue Act of 1928 (26 U.S.C.A. § 104 note), as being a corporation formed or availed of that year for the purpose of preventing the imposition of surtax upon its shareholders. It contends that it is not liable to the tax and that an item...

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