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AFFILIATED ENTERPRISES v. COM'R OF INTERNAL REVENUE

No. 2762.

140 F.2d 647 (1944)

AFFILIATED ENTERPRISES, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

January 20, 1944.

Attorney(s) appearing for the Case

Albert J. Gould, of Denver, Colo., for petitioner.

Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, and Muriel S. Paul, all of Washington, D. C., on the brief), for respondent.

Before PHILLIPS and MURRAH, Circuit Judges, and VAUGHT, District Judge.

MURRAH, Circuit Judge.

The question presented by this appeal is whether 80 per cent of the taxpayer's income for the taxable year 1937 was derived from "royalties" or "other like property", and consequently taxable as personal holding company income within the meaning of Section 351(b) of the Revenue Act of 1936, c. 690, 49 Stat. 1648, as amended by Section 1 of the Revenue Act of 1937, c. 815, 50 Stat. 813.1 The answer depends on whether...

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