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COMMISSIONER OF INTERNAL REVENUE v. N. B. WHITCOMB, ETC.

No. 8672.

95 F.2d 596 (1938)

COMMISSIONER OF INTERNAL REVENUE v. N. B. WHITCOMB COCA-COLA SYNDICATE.

Circuit Court of Appeals, Fifth Circuit.

March 29, 1938.

Attorney(s) appearing for the Case

Lucius A. Buck, Sewall Key, J. Louis Monarch, and Lee A. Jackson, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Cen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

John E. McClure, of Washington, D. C., and Pope F. Brock, of Atlanta, Ga., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The Commissioner of Internal Revenue assessed corporation income taxes against N. B. Whitcomb Coca-Cola Syndicate as an association upon its profitable operations in the early months of the year 1930. The subscribers to the Syndicate denied that they were a taxable association, and claimed to have had a joint adventure with a manager, and that they are to be classed under the tax laws as a partnership rather than a corporation. The Board of...

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