United States Board of Tax Appeals June 29, 1928, Docket No. 12315. (C. J. Swift Co. v. Commissioner)

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United States · · · 29-06-1928

lead-opinion

*976OPINION.

Arundell:

The respondent does not contend in this case that capital was a material income-producing factor. It is our opinion that C. J. Swift must be regarded as the actual owner of all the stock of the petitioner in 1920 and 1921.

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