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COMMISSIONER OF INTERNAL REVENUE v. MOLINE PROPERTIES, INC.

No. 10279.

131 F.2d 388 (1942)

COMMISSIONER OF INTERNAL REVENUE v. MOLINE PROPERTIES, Inc.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied December 11, 1942.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Benjamin M. Brodsky, Sp. Assts. to Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

Douglas D. Felix, of Miami, Fla., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The petition involves income and excess-profits taxes for the years 1935 and 1936, and a delinquency penalty for the year 1936. The facts are stated in detail by the Board of Tax Appeals in its reported opinion, Moline Properties, Inc., v. Commissioner of Internal Revenue, 45 B.T.A. 647.

The respondent, Moline Properties, Inc., was organized in 1928, and at all times Uly O. Thompson has been its president

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