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COMMISSIONER OF INTERNAL REVENUE v. PROCTOR SHOP

No. 7735.

82 F.2d 792 (1936)

COMMISSIONER OF INTERNAL REVENUE v. PROCTOR SHOP, Inc.

Circuit Court of Appeals, Ninth Circuit.

March 20, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Francis I. Howley, Sp. Assts. to Atty. Gen., and Harry Marselli, of Washington, D. C., for petitioner.

Dey, Hampson & Nelson, Roscoe C. Nelson, and Richard R. Morris, all of Portland, Or., for respondent.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.

GARRECHT, Circuit Judge.

This petition involves income taxes of the respondent corporation for the fiscal year ending January 31, 1930.

Respondent is an Oregon corporation organized on October 6, 1927. Upon its organization it purchased the assets of an existing business known as Proctor's, Incorporated, which was engaged in selling ready to wear women's apparel on the installment basis. Respondent took over the assets and business as of October 1, 1927, and...

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