Alexander, Conover & Martin, Inc. v. Commissioner

LIND LEY, District Judge.

Petitioner seeks a review of a decision of the United States Board of Tax Appeals wherein that body approved additional assessments of corporate income and profits taxes for the year 1920 and 1921 of $7,120'.-21 and $2,351.03, respectively, upon the basic proposition that during the years in question petitioner was not a personal service corporation within the meaning of that term, as used in the Revenue Act. If the Board was wrong in its conclusion in that respect, the additional assessments cannot stand.

Section 200 of the Revenue Acts of 1918 and 1921 (40' Stat.…