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ATHOL MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 2573.

54 F.2d 230 (1931)

ATHOL MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 17, 1931.

Attorney(s) appearing for the Case

Ralph E. Tibbetts, of Boston, Mass., for petitioner.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and Bruce A. Low and F. L. Van Haaften, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., on the brief), for the Commissioner.

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

BINGHAM, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, rendered March 30, 1931, redetermining a deficiency in the petitioner's income tax for the year 1924 in the sum of $1,880.74.

The petitioner, the Athol Manufacturing Company, is a Massachusetts corporation, organized June 28, 1923. It was organized to take over and did take over the business and assets of another Massachusetts corporation of the same name. In its agreement...

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