STANDARD RICE CO. v. COM'R OF INTERNAL REVENUE

No. 5559.

41 F.2d 481 (1930)

STANDARD RICE CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 16, 1930.


Attorney(s) appearing for the Case

E. Barrett Prettyman and Frederick R. Gibbs, both of Washington, D. C. (Preston B. Kavanagh, of Washington, D. C., on the brief), for petitioner.

C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., Randolph C. Shaw and Sewall Key, Sp. Assts. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., and Dewitt M. Evans, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BRYAN and FOSTER, Circuit Judges.


BRYAN, Circuit Judge.

This is a petition by a taxpayer to review a decision of the Board of Tax Appeals sustaining deficiency assessments of war and excess profits taxes proposed by the Commissioner of Internal Revenue. The additional assessments amounted to $34,600.26 for 1918 and $42,209.40 for 1919; but, as is conceded by government counsel upon the authority of Russell v. United States, 278 U.S. 181, 49 S.Ct. 121, 73 L. Ed. 255...

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