CEDARBURG CANNING CO. v. COMMISSIONER OF INT. REV.

No. 8665.

149 F.2d 526 (1945)

CEDARBURG CANNING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 9, 1945.


Attorney(s) appearing for the Case

Carl B. Rix, of Milwaukee, Wis. (Rix, Kuelthau & Kuelthau, of Milwaukee, Wis., of counsel), for petitioner.

Samuel O. Clark, Jr., Sewall Key, and John F. Costelloe, Asst. Attys. Gen., J. P. Wenchel and Rollin H. Transue, Bureau of Internal Revenue, both of Washington, D. C., A. F. Prescott and Newton K. Fox, Sp. Assts. to the Atty. Gen., for respondent.

Before SPARKS, MAJOR and KERNER, Circuit Judges.


SPARKS, Circuit Judge.

Petitioner challenges a decision of the Tax Court sustaining the Commissioner's determination of its liability for surtaxes on its income for the year 1938 as a personal holding company, and imposing a 25% penalty for failure to file proper return as such. It asserts as error the finding of the Tax Court that it was a personal holding company within the meaning of the applicable statute; that its income was not used for the payment of debts...

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