WALVILLE LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5710.

35 F.2d 445 (1929)

WALVILLE LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

October 21, 1929.


Attorney(s) appearing for the Case

Andrew G. Elder and Joseph Nievinski, both of Seattle, Wash., for petitioner.

Sewall Key and Millar E. McGilchrist, Sp. Assts. to Atty. Gen. (C. M. Charest, General Counsel, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before DIETRICH and WILBUR, Circuit Judges, and LOUDERBACK, District Judge.


DIETRICH, Circuit Judge.

By the Commissioner of Internal Revenue it was held that appellant's income and profits taxes for 1919 were deficient in the sum of $7,514.86. Unsuccessfully the taxpayer sought relief from the Board of Tax Appeals, and from the order dismissing its petition it prosecutes this appeal. See section 1001 of the Revenue Act of 1926 (26 USCA § 1224).

The claimed deficiency is attributable to the refusal of the Commissioner to allow...

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