LANG v. COMMISSIONER OF INTERNAL REVENUE

No. 3302.

61 F.2d 280 (1932)

LANG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 3, 1932.


Attorney(s) appearing for the Case

Washington Bowie, Jr., of Baltimore, Md., for petitioner.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and O. J. Tall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and WATKINS, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals (23 B. T. A. 854), affirming a determination of a deficiency in income tax, by the Commissioner of Internal Revenue, against the petitioner, for the year 1925, in the amount of $1,355.81.

In 1915, Walter B. Lang and his wife, the petitioner, purchased a piece of residential property in Catonsville, Md., at a cost of $13,000, of which amount the husband...

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