MATHESON v. COMMISSIONER OF INTERNAL REVENUE

No. 4.

54 F.2d 537 (1931)

MATHESON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 7, 1931.


Attorney(s) appearing for the Case

Willard N. Baylis and George P. Sanborn, both of New York City, and Parke A. Galleher, of Washington, D. C., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and J. P. Jackson, Sp. Assts. to Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Harold Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

The first question raised by the appeal is whether this court has jurisdiction to review the proceedings of the Board of Tax Appeals.

William J. Matheson maintained a residence and a business office within the state of New York and also a residence within the state of Florida. He filed his income tax returns in the office of a collector of internal revenue within the Second circuit...

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