United States Board of Tax Appeals September 30, 1929, Docket No. 16838. (Gardiner & Wells Co. v. Commissioner)

lead-opinion

*725OPINION.

Marquette:

In the case of Gardiner & Wells Co. et al., 2 B. T. A. 765, the petitioner herein sought personal service classification for the years 1919 and 1920, under the Revenue Act of 1918. This Board held that the petitioner was not, under the law and the facts, entitled to be classed as a personal service corporation.