Garrow, MacClain & Garrow, Inc. v. Bass

SIBLEY, Circuit Judge.

The plaintiff-appellant is a Texas corporation engaged during 1920 and 1921 in the handling of cotton on commission at Houston, Tex. It filed its income tax returns for fiscal year periods January 1 through June 30, 1920, and July 1, 1920, through June 30, 1921, claiming status as a personal service corporation. This claim was disallowed by the Commissioner, who assessed ordinary corporation taxes. The taxpayer asked abatement, reasserting that it was a personal service corporation, but, in the alternative, asked special relief as to the amount of the tax under section…