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HAGIST RANCH, INCORPORATED v. C. I. R.

No. 13292.

295 F.2d 351 (1961)

HAGIST RANCH, INCORPORATED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 25, 1961.

Attorney(s) appearing for the Case

Wilbert J. Hohlt, James B. House, Nashville, Ill., Francis J. Sullivan, St. Louis, Mo., for petitioner.

Louis F. Oberdorfer, Lee A. Jackson, A. F. Prescott, David O. Walter, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and DUFFY and KILEY, Circuit Judges.

HASTINGS, Chief Judge.

Hagist Ranch, Incorporated, the taxpayer, has petitioned us to review a decision of the Tax Court of the United States. This decision sustained the Commissioner's determination of certain deficiencies in federal income tax for the years 1955 and 1956.

Petitioner filed its claims for refund for the same years contending that its corporate form was a mere conduit for the receipt of income for its individual shareholders. The Commissioner...

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