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GENERAL SECURITIES CO. v. COMMISSIONER OF INTERNAL REV.

No. 2271.

123 F.2d 192 (1941)

GENERAL SECURITIES CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

October 29, 1941.

Attorney(s) appearing for the Case

Stephen H. Hart, of Denver, Colo. (James B. Grant and Lewis & Grant, all of Denver, Colo., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch and Warren F. Wattles Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition by the General Securities Company1 to review a decision of the Board of Tax Appeals.

The taxpayer is a corporation organized under the laws of the state of Colorado and is a personal holding company within the meaning of § 351(b) (1) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 757. During the calendar year 1934 the taxpayer's undistributed adjusted net income under...

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