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DAVIS v. COMMISSIONER OF INTERNAL REVENUE

No. 13077.

151 F.2d 441 (1945)

DAVIS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

October 15, 1945.

Attorney(s) appearing for the Case

Henry J. Plagens, of Kansas City, Mo. (Richard P. Jackson, Raymond C. B. Howe, Louis B. Eten, and Chadbourne, Hunt, Jaeckel & Brown, all of New York City, on the brief), for petitioner.

Robert Koerner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Robert N. Anderson, and Louise Foster, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review a decision of the Tax Court, determining a deficiency in petitioner's income tax for the year 1937. 4 T.C. 329.

The petitioner, who was the principal stockholder and chief officer of the Western Auto Supply Company, owned, in 1937, 168,936 shares of its new $10 par value common stock. To enable him to sell, through underwriters, 60,000 of these

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