SOUTH CAROLINA PRODUCE ASS'N v. COM'R OF INT. REVENUE

No. 3143.

50 F.2d 742 (1931)

SOUTH CAROLINA PRODUCE ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 17, 1931.


Attorney(s) appearing for the Case

Allen G. Gartner, of Washington, D. C., for petitioner.

Wm. Cutler Thompson, 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, Bureau of Internal Revenue, and Nathan Gammon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, involving deficiencies in income taxes for the fiscal years ended September 30, 1923, and September 30, 1924, in the amounts of $165.50 and $456.30, respectively. 19 B. T. A. 1028.

Petitioner is a corporation organized under the general corporation statutes of South Carolina, with its principal office at Meggett...

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