MUTUAL LUMBER CO. v. POE

No. 6220.

30 F.2d 130 (1929)

MUTUAL LUMBER CO. v. POE, Collector of Internal Revenue.

District Court, W. D. Washington, S. D.

January 10, 1929.


Attorney(s) appearing for the Case

Charles E. McCulloch and Carey & Kerr, all of Portland, Or., for plaintiff.

Anthony Savage, U. S. Atty., of Seattle, Wash., John T. McCutcheon, Asst. U. S. Atty., of Tacoma, Wash., and George G. Witter, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for defendant.


CUSHMAN, District Judge (after stating the facts as above).

It is not necessary to discuss under separate heads all of the questions which are presented above and in the briefs. Points 3, 4, and 5 will now be considered.

Section 277 (a) (1) and (2) of the Revenue Act of 1924 (43 Stat. at Large, part 1, p. 299 [26 USCA § 1057, note]) and section 277 (a) (2) and (3) of the Revenue Act of 1926 (44 Stat. at Large, part 2, p. 58 [26 USCA § 1057]), but...

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