Court of Appeals for the Eighth Circuit December 23, 1930, No. 8450 (Crider Bros. Commission Co. v. Commissioner)

VAN VALKENBURGH, Circuit Judge.

The only controlling issue presented in this appeal is whether the appellant was a personal service corporation for the years 19.18, 1919, 1920, and 1921. The Board of Tax Appeals affirmed the ruling of the Commissioner, deciding, upon redetermination, that there were deficiencies of tax for 1918 of $6,069.57, for 1919, of $7,919.01, for 1920, of $418.