United States Board of Tax Appeals October 31, 1928, Docket No. 9645. (Weill-Jamison Co. v. Commissioner)

lead-opinion

*1347OPINION.

Teussbll:

In order to classify petitioner as a personal service corporation, it must meet all the requirements of section 200 of the Revenue Act of 1918, which defines a personal service corporation as one 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