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HOUSTON STREET CORP. v. COMMISSIONER OF INTERNAL REV.

No. 8014.

84 F.2d 821 (1936)

HOUSTON STREET CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 15, 1936.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

Robert N. Anderson and Sewall Key, Sp. Assts. to Atty. Gen., and Herman Oliphant, Gen. Counsel, for Department of Treasury, and L. W. Creason, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.

FOSTER, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals sustaining a motion by the Commissioner of Internal Revenue to dismiss a petition of the Houston Street Corporation for the redetermination of a deficiency for want of jurisdiction.

The question for decision is whether petitioner is to be considered a taxpayer within the meaning of the Internal Revenue laws.

The Board of Tax Appeals was created by the Revenue Act of...

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