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BRIDE v. COMMISSIONER OF INTERNAL REVENUE

No. 15084.

224 F.2d 39 (1955)

E. L. BRIDE, Individually, and E. L. Bride, Transferee, and E. L. Bride Company by E. L. Bride, Trustee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied August 1, 1955.

Attorney(s) appearing for the Case

Harry A. Hall, Kansas City, Mo. (Hall, Bresler & Cohn, Kansas City, Mo., were with him on the brief), for petitioners.

Harry Marselli, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to the Atty. Gen., were with him on the brief), for respondent.

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

WOODROUGH, Circuit Judge.

This appeal is taken to review a decision of the Tax Court which sustained deficiency of $197,377.80 in Section 102 surtax liability for E. L. Bride Company for the taxable year ended July 31, 1948. Section 102(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 102 (a), imposes an additional tax upon a corporation formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the...

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