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COMMISSIONER OF INTERNAL REVENUE v. WAKEFIELD

No. 9505.

139 F.2d 280 (1943)

COMMISSIONER OF INTERNAL REVENUE v. WAKEFIELD.

Circuit Court of Appeals, Sixth Circuit.

December 9, 1943.

Attorney(s) appearing for the Case

Gerald L. Wallace and Ray A. Brown, both of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Warren F. Wattles, all of Washington, D. C., on the brief), for petitioner.

James W. Allen, of Nashville, Tenn. (James W. Allen and Samuels & Allen, all of Nashville, Tenn., on the brief), for respondent.

Before HICKS, ALLEN, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States which overruled the Commissioner's determination of income tax deficiency against the respondent for the year 1937 and found that there was an overpayment of income tax for that year.

The respondent and two other persons, during the calendar year 1937, were members of a partnership which owned 98.975% of the stock of the Nashville Securities Company, a corporation...

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