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GRAHAM FLYING SERVICE v. COMMISSIONER OF INT. REV.

No. 13621.

167 F.2d 91 (1948)

GRAHAM FLYING SERVICE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 25, 1948.

Attorney(s) appearing for the Case

William W. Graham, of Omaha, Neb., for petitioner.

Abbott M. Sellers, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS, and COLLET, Circuit Judges.

GARDNER, Circuit Judge.

This matter is before us on petition to review the decision of the Tax Court of the United States, which determined deficiencies in petitioner's income taxes for the years 1941 and 1942. The controversy is directed to the question whether the petitioner is a personal service corporation within the meaning of Section 725(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 725(a). If so...

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