Circuit Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
April 30, 1942.
April 30, 1942.
Attorney(s) appearing for the Case
Robert C. Foulston and John F. Eberhardt, both of Wichita, Kan. (George Siefkin, Samuel E. Bartlett, Lester L. Morris, George B. Powers, Carl T. Smith, and C. H. Morris, all of Wichita, Kan., on the brief), for petitioners.
Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.
Circuit Court of Appeals, Tenth Circuit.
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals.
The Golden Rule Oil Company,1 a corporation organized under the laws of Kansas, was engaged in the operation of a chain of filling stations. It had an authorized and outstanding capital stock of 4,500 shares of the par value of $100 per share. Elbert S. Rule was its president and majority stockholder. In 1936, he turned into the corporation...
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