# Express Pub. Co. v. Commissioner of Internal Rev.

> Court of Appeals for the Fifth Circuit · July 6, 1944 · 143 F.2d 386

URL: https://www.frixlaw.com/law-library/cases/9637147

## Case

- **Full name:** Express Pub. Co. v. Commissioner of Internal Revenue
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** July 6, 1944
- **Citations:** 143 F.2d 386; 32 A.F.T.R. (P-H) 972; 1944 U.S. App. LEXIS 3089
- **Precedential status:** Published
- **Opinion:** Concurrence by Hutcheson
- **Judges:** Sibley, Hutcheson, and Lee, Circuit Judges
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9637147

## Opinion text

HUTCHESON, Circuit Judge
(concurring specially).
I concur in all that the majority has said, but I should like to add that in my opinion the Tax Court erred in not recognizing that Mrs. Brown who had been a Vice-President since 1926, did actually perform service in having her name standing at the masthead of a corporation of this character. I think it was an arbitrary fiat and not a finding of fact for the Tax Court to substitute its judgment for that of the management and determine that in thus standing for years as Vice-President, ready, able and willing to discharge the duties of that office and of the office of the President, if his absence or disability called her to that performance, Mrs. Brown was not rendering service to the company for which she should be adequately paid,

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9637147. Public record. Not legal advice.