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BRIGGS-DARBY CONST. CO. v. COMMISSIONER OF INT. REV.

Nos. 9673-9676.

119 F.2d 89 (1941)

BRIGGS-DARBY CONST. CO. v. COMMISSIONER OF INTERNAL REVENUE. BRIGGS-KILLIAN CO. v. SAME. BRIGGS-SPENCE CO. v. SAME. W. M. THORNTON, Inc., v. SAME.

Circuit Court of Appeals, Fifth Circuit.

April 15, 1941.

Attorney(s) appearing for the Case

Camden R. McAtee, of Washington, D. C., for petitioner.

Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Irving M. Tullar, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

SIBLEY, Circuit Judge.

Four petitions for review of decisions by the Board of Tax Appeals have been consolidated for hearing. The cases are much alike though not identical. R. W. Briggs and Company, a corporation, was a highway construction contractor, and Darby, Killian, Spence and Thornton were superintendents employed on different jobs, but holding no stock in the employer corporation. A plan was conceived of forming four corporations, one for each superintendent...

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