1. Home
  2. Browse Decisions
  3. F.2d
  4. 43 F.2d
  5. 43 F.2d 352 (1930)
 

LEONARD v. COMMISSIONER OF INTERNAL REVENUE

No. 8663.

43 F.2d 352 (1930)

W. M. LEONARD, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

Circuit Court of Appeals, Eighth Circuit.

September 12, 1930.

Attorney(s) appearing for the Case

T. S. Allen, of Lincoln, Neb. (H. J. Requartte and O. C. Wood, both of Lincoln, Neb., on the brief), for appellant.

Barham R. Gary, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE and VAN VALKENBURGH, Circuit Judges, and DAVIS, District Judge.

DAVIS, District Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in asserting a deficiency of income tax for the years of 1921 and 1922.

The parties stipulated that this cause be submitted on the record and briefs filed, and the oral arguments presented in the case of E. B. Stephenson, appellant, v. Commissioner of Internal Revenue, appellee (C. C. A.)

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases