Brush-Moore Newspapers, Inc. v. Commissioner of Internal Revenue

HICKS, Circuit Judge.

Petition by the Brush-Moore Newspapers, Inc., to review a decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing, on redetermination, a deficiency in income taxes against it in the sum of $1,786.49 for 1930, and $1,564.17 for 1931.

Since early in 1930, petitioner has been the owner of all the shares of a number of subsidiaries, including the Harding Publishing Company, Marion, Ohio. In each of the years involved the publishing company paid $13,299.96 to Abigail Harding Lewis and petitioner deducted these sums from the…