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BROOKLYN NAT. CORP. v. COMMISSIONER OF INT. REV.

No. 232, Docket 20137.

157 F.2d 450 (1946)

BROOKLYN NAT. CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied October 14, 1946.

Attorney(s) appearing for the Case

Meyer Kraushaar, of New York City (John Scott Stella and David I. Kraushaar, both of New York City, of counsel), for petitioner.

Maryhelen Wigle, Sp. Asst. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges.

Writ of Certiorari Denied October 14, 1946. See 67 S.Ct. 96.

L. HAND, Circuit Judge.

This is an appeal from the assessment of a deficiency against the taxpayer in its "personal holding company surtax" for the year 1941. Two issues are raised: First, whether the taxpayer was a "personal holding company"; and, second, whether, if so, it was exempt from any surtax, because it distributed all its earnings of that year...

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