MERCHANTS' TRANSFER & STORAGE CO. v. BURNET

No. 3050.

49 F.2d 56 (1931)

MERCHANTS' TRANSFER & STORAGE CO. v. BURNET, Com'r of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

April 13, 1931.


Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., on the brief), for petitioner.

J. P. Jackson, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and GLENN, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition by the Merchants' Transfer & Storage Company, a corporation under the laws of the state of Delaware, with its principal office and place of business in Washington, D. C., to review a decision of the United States Board of Tax Appeals. The first assignment of error dealt with the question whether the board erred in holding that the deficiency in the tax for 1917, as determined by the Commissioner, was not barred by the...

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