WILSON BROS. & CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 11980.

170 F.2d 423 (1948)

WILSON BROS. & CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

November 2, 1948.


Attorney(s) appearing for the Case

George M. Naus, of San Francisco, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson, Ellis N. Slack and Newton K. Fox, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, Chief Judge, and STEPHENS and ORR, Circuit Judges.


ORR, Circuit Judge.

This cause is before us on a petition for a review of a decision of the Tax Court making a redetermination of deficiencies determined by the commissioner of personal holding company surtax for the calendar years 1938 to 1942. It is conceded that petitioner is a personal holding company as defined by § 501 of the Internal Revenue Code, 26 U.S.C.A.

The Tax Court affirmed a determination of the...

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