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COMMISSIONER OF INTERNAL REVENUE v. HARRIS

Nos. 6366, 6367.

92 F.2d 374 (1937)

COMMISSIONER OF INTERNAL REVENUE v. HARRIS et al. SAME v. RICE et ux.

Circuit Court of Appeals, Third Circuit.

September 16, 1937.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Maurice J. Mahoney and Sewall Key, Sp. Assts. to the Atty. Gen., for petitioner.

H. V. Blaxter, J. Henry O'Neill, J. Garfield Houston, and Blaxter, O'Neill & Houston, all of Pittsburgh, Pa., for respondents.

Before BUFFINGTON and BIGGS, Circuit Judges, and DICKINSON, District Judge.

PER CURIAM.

In the opinion of the Tax Board in these two tax cases and the conclusions drawn therefrom the facts, which are undisputed, are thus stated:

"During 1926, after the death of petitioners' decedent, on January 26, 1926, the estate was the owner of 937 shares of Davis Company, which was engaged in the theatrical and amusement business in Pittsburgh. 6,200 shares were outstanding, of which Harry Davis owned 3,263. On October 1, 1926, Davis and the...

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