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PEMBROKE REALTY & S. CORP. v. COMMISSIONER OF INT. REV.

Nos. 257-260.

122 F.2d 252 (1941)

PEMBROKE REALTY & SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. LOEW v. SAME. CITY BANK FARMERS TRUST CO. v. SAME (two cases).

Circuit Court of Appeals, Second Circuit.

August 4, 1941.

Attorney(s) appearing for the Case

M. H. Blinken, of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

The question presented for review by these four petitions is whether Pembroke Realty & Securities Corporation (for brevity hereafter referred to as Pembroke) is subject to surtax upon undistributed adjusted net income for the year ending September 30, 1936, under section 351 of the Revenue Act of 1934, 26 U.S.C.A. Int. Rev.Acts, page 757. The Board confirmed the commissioner's determination of Pembroke's liability. The other petitioners are...

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