1. Home
  2. Browse Decisions
  3. F.2d
  4. 131 F.2d
  5. 131 F.2d 330 (1942)
 

RENTON INV. CO. v. COMMISSIONER OF INTERNAL REV.

No. 8008.

131 F.2d 330 (1942)

RENTON INV. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided November 6, 1942.

Attorney(s) appearing for the Case

William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert, of Pittsburgh, Pa., on the brief), for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Arthur A. Armstrong, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before MARIS and JONES, Circuit Judges, and LEAHY, District Judge.

JONES, Circuit Judge.

The Commissioner of Internal Revenue assessed a deficiency in surtax and penalty against the petitioner for the year 1937 on the basis that it was a personal holding company. The Board of Tax Appeals sustained the assessment and the matter is now before us for review on the taxpayer's petition. The question here involved is whether the petitioner was a personal holding company within the contemplation of Secs. 352, 353 and 354 of the Act of 1936...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases