United States Board of Tax Appeals November 18, 1930, Docket No. 23214. (American Lawyers Co. v. Commissioner)

AMERICAN LAWYERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. American Lawyers Co. v. Commissioner Docket No. 23214. United States Board of Tax Appeals 21 B.T.A. 370; 1930 BTA LEXIS 1863; November 18, 1930, Promulgated *1863 1. Under the facts, petitioner held to be a personal service corporation. 2.