GRIFFITHS v. COMMISSIONER OF INTERNAL REVENUE

No. 4440.

50 F.2d 782 (1931)

GRIFFITHS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 12, 1931.


Attorney(s) appearing for the Case

Paysoff Tinkoff, of Chicago, Ill., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and A. G. Divet and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before EVANS and SPARKS, Circuit Judges, and WILKERSON, District Judge.


This appeal involves income and profits taxes for the year 1919 in the amount of $37,455.55, and the additional amount of $18,727.78 as a penalty for filing a fraudulent return in violation of section 250 (b) of the Revenue Act of 1918, c. 18, 40 Stat. 1057. It is taken from an order of redetermination of the Board of Tax Appeals entered March 29, 1929, followed by a motion by petitioner for a reopening, a reconsideration, and a new hearing of the cause, filed with the Board...

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