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UNITED STATES v. WESTBROOK-THOMPSON HOLDING CORP.

No. 8531.

94 F.2d 532 (1938)

UNITED STATES v. WESTBROOK-THOMPSON HOLDING CORPORATION.

Circuit Court of Appeals, Fifth Circuit.

February 4, 1938.

Attorney(s) appearing for the Case

Wm. B. Waldo and Sewall Key, Sp. Assts. to Atty. Gen., and James W. Morris, Asst. Atty. Gen., and J. L. Backstrom, Sp. Atty., Bureau of Internal Revenue, of Dallas, Tex., and Frank B. Potter, Asst. U. S. Atty., of Fort Worth, Tex.

Percy W. Phillips and James S. Y. Ivins, both of Washington, D. C., for appellee.

Before SIBLEY and HUTCHESON, Circuit Judges, and STRUM, District Judge.

SIBLEY, Circuit Judge.

Westbrook-Thompson Holding Corporation was taxed under title 8, section 800, and Schedule A of the Revenue Act of 1926, 44 Stats. 99, 101, in respect of the surrender of shares of its stock held by and in the name of Westbrook & Co., a partnership composed of R. A. Westbrook and S. A. Thompson, and the reissue of the stock half to and in the name of each of the partners, they being equally interested in the partnership. Refused refund, it...

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