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MASON SECURITIES ASS'N v. HELVERING

No. 11309.

102 F.2d 362 (1939)

MASON SECURITIES ASS'N v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

March 14, 1939.

Attorney(s) appearing for the Case

William M. Fitch, of St. Louis, Mo., for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before STONE, WOODROUGH, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

Petition for review of decision of the United States Board of Tax Appeals. 36 B. T. A. 958. The case involves a deficiency in income tax for the year 1931 in the amount of $604.45. The order of redetermination entered by the Board confirmed the deficiency found by the Commissioner.

The essential facts found by the Board and shown by the evidence are as follows:

The petitioner, Mason Securities Association, is a common law business...

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