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BERWIND v. COMMISSIONER OF INTERNAL REVENUE

No. 11201.

211 F.2d 575 (1954)

BERWIND v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided March 16, 1954.

Attorney(s) appearing for the Case

Chester C. Hilinski, Philadelphia, Pa. (George Craven, George J. Hauptfuhrer, Jr., Philadelphia, Pa., on the brief), for petitioner.

Walter Akerman, Jr., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

PER CURIAM.

Petitioner, a director, depositor and shareholder in a trust company, loaned money to that company along with other "contracting stockholders" for the purpose of remedying an impairment to its capital. The loan became worthless in 1946. The trust company was affiliated with The Berwind-White Coal Mining Company. Petitioner was an officer and director in the latter corporation and in its other affiliated and subsidiary companies.

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