United States Board of Tax Appeals August 24, 1932, Docket No. 48329 (Bankers Dairy Credit Corp. v. Commissioner)

*888OPINION.

Lansdon:

The principal question here is whether the payments made by the petitioner to its field representatives as set forth in our findings of fact were commissions on stock sales or on the volume of loans secured by the services of the recipients thereof. In every instance the amount of the commission paid was a percentage of the business obtained.