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BAZLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 8947.

155 F.2d 237 (1946)

BAZLEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Reargued March 5, 1946.

Decided April 16, 1946.

Attorney(s) appearing for the Case

Henry S. Drinker, Jr., of Philadelphia, Pa. (Frederick E. S. Morrison, Calvin H. Rankin, and Drinker, Biddle & Reath, all of Philadelphia, Pa., on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, GOODRICH, McLAUGHLIN, and O'CONNELL, Circuit Judges.

O'CONNELL, Circuit Judge.

This is a petition to review the decision of the Tax Court sustaining an income tax deficiency assessed against J. Robert Bazley.1

Mr. and Mrs. J. Robert Bazley owned all but one share of J. Robert Bazley, Inc. As of February 1, 1939, the corporation had accumulated an earned surplus of $855,783.82. On March 16, 1939, the corporation distributed to Mr. and Mrs...

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