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AMERICAN PACKAGE CORP. v. COMMISSIONER OF INT. REV.

No. 4872.

125 F.2d 413 (1942)

AMERICAN PACKAGE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 29, 1942.

Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., of Washington, D. C. (David H. Blair and Richard S. Doyle, both of Washington, D. C., on the brief), for petitioner.

Joseph M. Jones, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

The question raised by this petition for review is whether the American Package Corporation is a personal holding company within the meaning of Sections 352 and 353 of the Revenue Act of 1936, 49 Stat. 1648, as added by the Revenue Act of 1937, 50 Stat. 813, 26 U.S.C.A. Int.Rev. Acts, pages 938, 939, and as such is subject to the surtax upon undistributed net income under the provisions of Section 351 of the statute, 26 U.S.C.A. Int.Rev. Acts...

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