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HUDSON v. COMMISSIONER OF INTERNAL REVENUE

No. 7495.

99 F.2d 630 (1938)

HUDSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 12, 1938.

Attorney(s) appearing for the Case

Hillsman Taylor, of Memphis, Tenn. (Hillsman Taylor, of Memphis, Tenn., W. H. Holmes, of Little Rock, Ark., and F. E. Hagler, of Memphis, Tenn., on the brief), for petitioner.

Morton K. Rothschild, of Washington, D. C. (James W. Morris, Sewall Key, and Morton K. Rothschild, all of Washington, D. C., on the brief), for respondent.

Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

ALLEN, Circuit Judge.

Petition to review an order of the Board of Tax Appeals determining a deficiency in income tax of $5,127.99 for the year 1929.1 34 B.T.A. 155.

The facts, as stipulated, and found by the Board, are as follows:

Charles Hudson, deceased, was the president and principal stockholder of the Hudson & Dugger Company, a Tennessee corporation, owning 6731¼ shares of the capital stock, the remaining...

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