Legal Opinion
Prey Bros. Live Stock Commission Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 2, 1929No. 19PublishedCited by 7 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
The Board of Tax Appeals declined .to classify the petitioner as a personal service corporation, and this petition to review that decision follows.
The period involved is from June 30, 1918, to December 31, 1919. 'The statute involved is section 200 of the Revenue Act of 1918 (40 Stat. 1058), which defines a personal service corporation as- — •
«* * * a corporation whose income is to be ascribed primarily to- the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation and in which…
2Cases cited11 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Bishoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1928
- Kendrick Coal & Dock Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- Denver Live Stock Com'n Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Blackwell Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1932
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Golden Cycle Corporation v. Com'r of Internal RevenueCourt of Appeals for the Tenth Circuit · 1931
- Walls v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1932
- Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1935
2 more not listed; retrieve them via the Exa API.