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WIGGIN v. COMMISSIONER OF INTERNAL REVENUE

No. 2484.

46 F.2d 743 (1931)

WIGGIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

February 11, 1931.

Attorney(s) appearing for the Case

Melville Fuller Weston (of Powers & Hall), of Boston, Mass., for petitioner.

Andrew D. Sharpe, 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 Dewitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

ANDERSON, Circuit Judge.

This is a consolidated record of three petitions for review of decisions of the Board of Tax Appeals, grounded upon a single opinion by the Board. 19 B. T. A. 282. It involves deficiencies in the petitioner's income tax for 1922 of $6,126.52; 1923, $7,893.53; 1924, $3,905; 1925, $3,635.56.

These deficiencies arise entirely from the Commissioner's disallowance of deductions claimed by petitioner in his individual returns, on account...

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