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BIRMINGHAM CORPORATION v. COMMISSIONER OF INT. REV.

No. 10765.

138 F.2d 455 (1943)

BIRMINGHAM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 1, 1943.

Attorney(s) appearing for the Case

Francis L. Casey, of New York City, for petitioner.

Joseph M. Jones, Sewall Key, Newton K. Fox, and Samuel H. Levy, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

McCORD, Circuit Judge.

The petition is for review of a decision sustaining a deficiency of $11,904.76 in personal holding company surtax assessed against Birmingham Corporation for the year 1935. The opinion of the Tax Court is reported, 1 T.C. 808.

Birmingham Corporation is a personal holding company. The corporation's five stockholders agreed that there would be no distribution of earnings for the year 1935, and that each...

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