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K O M A, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4168, 4169.

189 F.2d 390 (1951)

K O M A, Inc. v. COMMISSIONER OF INTERNAL REVENUE. TULSA BROADCASTING CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Tenth Circuit.

May 16, 1951.

Attorney(s) appearing for the Case

James D. Fellers, Oklahoma City, Okl., and L. Karlton Mosteller, Oklahoma City, Okl. (John C. Andrews, Washington, D. C., on the brief), for petitioners.

Irving I. Axelrad, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack and L. W. Post, Washington, D. C., on the brief), for respondent.

Before HUXMAN, MURRAH and PICKETT, Circuit Judges.

HUXMAN, Circuit Judge.

This is an appeal from the judgment of the United States Tax Court, approving the determination of the Commissioner that for the years 1943 and 1944 appellant taxpayers were subject to the surtax imposed by Section 102(a) of the Internal Revenue Code, 26 U.S.C.A. Internal Revenue Code, § 102(a).

Section 102(a) imposes an additional tax upon the net income of a corporation formed or availed of for the purpose of preventing the imposition...

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