COMMISSIONER OF INTERNAL REVENUE v. MOTCH

No. 10953.

180 F.2d 859 (1950)

COMMISSIONER OF INTERNAL REVENUE v. MOTCH et ux.

United States Court of Appeals Sixth Circuit.

March 20, 1950.


Attorney(s) appearing for the Case

Argued by, George D. Webster, Washington, D. C., Theron L. Caudle, Ellis N. Slack, Robert N. Anderson, and George D. Webster, Washington, D. C., on brief, for petitioner.

Argued by, William A. Polster, Cleveland, Ohio, David A. Gaskill, Cleveland, Ohio, William A. Polster, Cleveland, Ohio, on brief, for respondents.

Before ALLEN, MARTIN and McALLISTER, Circuit Judges.


MARTIN, Circuit Judge.

The respondent Edwin R. Motch, Jr., a graduate engineer who in 1941 was secretary and general manager of a large machine tool distributing company in Cleveland, Ohio, came to Washington in January of 1942 at the request of the Ordinance Department of the United States Army to assist in the efficient distribution of machine tools in aid of the conduct of the war. At first, he served in a civilian capacity and received no compensation from the...

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