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COMMISSIONER OF INTERNAL REVENUE v. TENNESSEE CO.

No. 7269.

111 F.2d 678 (1940)

COMMISSIONER OF INTERNAL REVENUE v. TENNESSEE CO.

Circuit Court of Appeals, Third Circuit.

March 28, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Berryman Green, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for petitioner.

Paul Patterson and John C. Morley, both of Cleveland, Ohio (Baker, Hostetler & Patterson, and R. T. Sawyer, Jr., all of Cleveland, Ohio, and Charles H. Owsley, of Youngstown, Ohio, of counsel), for the taxpayer.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

The case at bar is one of first impression, 402 C.C.H. para. 1684B, and cf. Hughes & Co. v. Commissioner, 8 Cir., 109 F.2d 720, involving the surtax imposed on personal holding companies by the Revenue Act of 1934, § 351, 26 U.S.C.A.Int.Rev.Acts, page 757. That measure, as we had recent occasion to observe in Sanford Corp. v. Commissioner, 3 Cir., 106 F.2d 882, certiorari...

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