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HENRY VAN HUMMELL, INC. v. COMMISSIONER

Docket No. 1350.

3 T.C. 101 (1944)

HENRY VAN HUMMELL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 22, 1944.

Attorney(s) appearing for the Case

Morrison Shafroth, Esq., for the petitioner.

Owen W. Swecker, Esq., and Gene W. Reardon, Esq., for the respondent.

OPINION.

MELLOTT, Judge:

The Commissioner determined a deficiency in petitioner's excess profits tax for the calendar year 1940 in the amount of $9.307.64. The sole issue is whether petitioner is a "personal service corporation" within the purview of section 725, I. R. C., added by section 201 of the Second Revenue Act of 1940.1

The facts are found to be as stipulated. The question as stated by respondent upon...

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