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TRICO PRODUCTS CORP. v. COM'R OF INTERNAL REVENUE

No. 164.

137 F.2d 424 (1943)

TRICO PRODUCTS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 19, 1943.

Attorney(s) appearing for the Case

Root, Clark, Buckner & Ballantine, Arthur A. Ballantine, and George E. Cleary, all of New York City, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

This petition to review a decision of the Tax Court of the United States redetermining the surtaxes of the petitioner under § 102 of the Revenue Act of 1934, 26 U.S.C. A. Int.Rev.Acts, page 690, for the years 1934 and 1935, puts in issue whether or not there was substantial evidence to support the conclusion that the petitioner was "availed of for the purpose of preventing the imposition of the surtax upon its shareholders * * * through...

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