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HELVERING v. EDISON BROS. STORES

Nos. 12250, 12251.

133 F.2d 575 (1943)

HELVERING, Com'r of Internal Revenue, v. EDISON BROS. STORES, Inc. EDISON BROS. STORES, Inc. v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied March 3, 1943.

Attorney(s) appearing for the Case

Peter H. Husch, of St. Louis, Mo. (J. Sydney Salkey and Salkey & Jones, all of St. Louis, Mo., on the brief), for Edison Bros. Stores, Inc.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for Guy T. Helvering, Commissioner of Internal Revenue.

E. H. McDermott, Wm. M. Emery, and Richard S. Oldberg, all of Chicago, Ill., amici curiae.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

The questions presented on these petitions to review a decision of the United States Board of Tax Appeals are whether the taxpayer realized taxable income in either or in both of the years 1935 and 1937 from sales to its employees of shares of its capital stock, previously acquired for that purpose, and whether, where the taxpayer discharged a debt owing to its general counsel for services rendered, by transfer to him of shares of its capital...

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