1. Home
  2. Browse Decisions
  3. F.2d
  4. 59 F.2d
  5. 59 F.2d 203 (1932)
 

BADGLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 374.

59 F.2d 203 (1932)

BADGLEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 6, 1932.

Attorney(s) appearing for the Case

William Cogger and William D. Harris, both of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and W. Frank Gibbs and Frank M. Thompson, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

The petitioner is a building contractor, and the Board found that he kept his books on the completed contract method and made his returns accordingly. Section 212 (b) of the Revenue Act of 1921, 42 Stat. 237; article 36b, Treasury Regulation 62. There is evidence to support these findings of fact. The contention that article 36 was invalid because inconsistent with the accounting periods is without merit. It provides a method of determining income attributable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases