Case: North American Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent; Interstate Highways Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: North American Service Co. v. Commissioner
Decision Date: 1927-12-12
Docket Number: Docket Nos. 9654, 9655
Citation: 9 B.T.A. 586
Volume: 9
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: North American Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. Interstate Highways Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Tiutssell, Smith, and Littleton.
Pages: 586–588

Head Matter:
North American Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. Interstate Highways Service Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 9654, 9655.
Promulgated December 12, 1927.
Hiram B. Radish, G. P. A., for the petitioners.
P. J. Rose, Esq., for the respondent.

Opinion:
OPINION.
Love:
We do not deem it necessary to enter into an extended discussion of the issue herein presented.
It is an established fact that for personal reasons A. E. Duncan, at the time of the organization of the Interstate Highways Service Co. did not want any stock issued in his name, and on account thereof 191 shares were issued to Mrs. F. I. Brumbaugh, the certificates for all of which were immediately endorsed, assigned, and delivered to Duncan who, it is clear, could cause at any time the reissuance of the shares in his name.
We are of the opinion, therefore, that Duncan exercised complete dominion and control over approximately 43 per cent of the stock of the Interstate Highways Service Co., and we are of the further opinion that by reason of this divergence in interest and control of the stock of the petitioners the Commissioner was correct in denying affiliation thereto.
Judgment will be entered for the respondent.
Considered by Tiutssell, Smith, and Littleton.