WETTERAU GROCER CO. v. COMMISSIONER OF INTERNAL REV.

No. 14010.

179 F.2d 158 (1950)

WETTERAU GROCER CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

January 17, 1950.


Attorney(s) appearing for the Case

John V. Lee, St. Louis, Mo. (Messrs. Lee, Fricke & Lee, St. Louis, Mo., were with him on the brief), for petitioner.

Harry Marselli, Special Assistant to The Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott and Virginia H. Adams, Special Assistants to the Attorney General, were on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.


GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the Tax Court which sustained the Commissioner in his determination of a deficiency in taxpayer's income for the years 1943 and 1944 in the amount of $6200.40.

Taxpayer is a corporation organized under the laws of the State of Missouri, where it is engaged in the wholesale grocery business. Its stock has at all times been closely held by the members of the Wetterau family. In...

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