LIBERTY BAKING CO. v. HEINER

No. 4217.

37 F.2d 703 (1930)

LIBERTY BAKING CO. v. HEINER, Internal Revenue Collector.

Circuit Court of Appeals, Third Circuit.

January 23, 1930.


Attorney(s) appearing for the Case

James Walton, of Pittsburgh, Pa., for appellant.

John D. Meyer, U. S. Atty., and J. A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, and F. F. Toomey, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON, Circuit Judge, and THOMSON and AVIS, District Judges.


THOMSON, District Judge.

The Liberty Baking Company brings this suit against D. B. Heiner, collector, to recover back $16,418.24 income and profits taxes for the year 1918. The collector having held the company liable, an appeal was taken to the Board of Tax Appeals, which was heard in 1926, the Board sustaining the ruling of the collector. The appeal to the Board being filed before the Act of 1926, the plaintiff, instead of appealing directly to this court, elected...

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