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VAN SMITH BLDG. MATERIAL CO. v. COMMISSIONER OF INT. REV.

No. 3005.

44 F.2d 54 (1930)

VAN SMITH BLDG. MATERIAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 21, 1930.

Attorney(s) appearing for the Case

James B. Grice, of Washington, D. C., for petitioner.

Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Attorney Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and ERNEST F. COCHRAN, District Judge.

NORTHCOTT, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals determining a deficiency in income and profits tax for the calendar year 1921, against the petitioner Van Smith Building Material Company, a South Carolina corporation, in the sum of $1,387.94. The Commissioner of Internal Revenue determined said deficiency on July 12, 1926, and, on petition to review, the Board of Tax Appeals sustained the action of the Commissioner by order entered...

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