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COMMISSIONER OF INT. REV. v. PEOPLE'S-PITTSBURGH TRUST CO.

No. 4838.

60 F.2d 187 (1932)

COMMISSIONER OF INTERNAL REVENUE v. PEOPLE'S-PITTSBURGH TRUST CO. et al.

Circuit Court of Appeals, Third Circuit.

August 3, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for petitioner.

Thomas Watson, of Pittsburgh, Pa., for respondents.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition of the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals. The matter originally came before the Board of Tax Appeals upon the petition of Herbert Du Puy, the taxpayer, for the redetermination of a deficiency in his income tax and surtax for the calendar year 1921. The determination of a deficiency was based upon the disallowance by the Commissioner of a deduction in the taxpayer's return of...

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