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GARROW, MacCLAIN & GARROW v. BASS

No. 8187.

88 F.2d 574 (1937)

GARROW, MacCLAIN & GARROW, Inc., v. BASS.

Circuit Court of Appeals, Fifth Circuit.

March 3, 1937.

Attorney(s) appearing for the Case

R. C. Fulbright and Carl G. Stearns, both of Houston, Tex., for appellant.

Joseph M. Jones, Sp. Asst. to Atty. Gen., Lester L. Gibson, Atty., Dept. of Justice, of Washington, D. C., and W. R. Smith, Jr., U. S. Atty., and H. W. Moursund, Asst. U. S. Atty., both of San Antonio, Tex., for appellee.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The plaintiff-appellant is a Texas corporation engaged during 1920 and 1921 in the handling of cotton on commission at Houston, Tex. It filed its income tax returns for fiscal year periods January 1 through June 30, 1920, and July 1, 1920, through June 30, 1921, claiming status as a personal service corporation. This claim was disallowed by the Commissioner, who assessed ordinary corporation taxes. The taxpayer asked abatement, reasserting that...

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