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RYAN CAR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4309.

44 F.2d 26 (1930)

RYAN CAR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

October 24, 1930.

Attorney(s) appearing for the Case

James F. Spoerri, Sanders, Childs, Bobb & Wescott and Clarence N. Goodwin, all of Chicago, Ill. (Louis A. Gravelle, of Washington, D. C., of counsel), for petitioner.

John G. Remey, of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Morton Poe Fisher, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and W. E. Davis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

ALSCHULER, SPARKS, and PAGE, Circuit Judges.

PAGE, Circuit Judge.

Petitioner asked the Commissioner to assess its 1930 income tax under sections 327 and 328 of the 1918 Revenue Act (40 Stat. 1057). On his refusal so to do, it appealed to the Board of Tax Appeals. Limiting its inquiry to that single question, the Board heard evidence and sustained the action of the Commissioner.

Relying upon Blair v. Oesterlein Co., 275 U.S. 220...

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