Crider Bros. Commission Co. v. Commissioner

VAN VALKENBURGH, Circuit Judge.

The only controlling issue presented in this appeal is whether the appellant was a personal service corporation for the years 19.18, 1919, 1920, and 1921. The Board of Tax Appeals affirmed the ruling of the Commissioner, deciding, upon redetermination, that there were deficiencies of tax for 1918 of $6,069.57, for 1919, of $7,919.01, for 1920, of $418.21, and for 1921, of $3,953.43. Appellant sought and seeks to avoid these rulings and orders on the plea that it is a personal service corporation as defined in section 200 of the Revenue Act of 1918 (40 Stat.…