COMMISSIONER OF INTERNAL REVENUE v. ADAMS

No. 2563.

54 F.2d 228 (1931)

COMMISSIONER OF INTERNAL REVENUE v. ADAMS.

Circuit Court of Appeals, First Circuit.

December 17, 1931.


Attorney(s) appearing for the Case

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner of Internal Revenue.

Charles D. Hayes (of Hayes & Hayes), of Washington, D. C., for Cecil Q. Adams.

Before BINGHAM and WILSON, Circuit Judges, and MORRIS, District Judge.


BINGHAM, Circuit Judge.

This is a petition to review an order or decision of the Board of Tax Appeals reversing a finding of the commissioner in which he determined a deficiency of $4,583.78 against the taxpayer for the year 1924.

The facts are as follows:

In 1924 the taxpayer, a resident of Wellesley Hills, Mass., held fifteen hundred shares of the stock of the Bristol Leather Company of Philadelphia, Pa....

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