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GOSSETT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3276, 3277.

59 F.2d 365 (1932)

GOSSETT v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fourth Circuit.

June 13, 1932.

Attorney(s) appearing for the Case

James Craig Peacock, of Washington, D. C. (John W. Townsend, of Washington, D. C., on the brief), for petitioners.

John H. McEvers, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the 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 WAY, District Judge.

NORTHCOTT, Circuit Judge.

These are petitions to review decisions of the Board of Tax Appeals, approving a finding of deficiencies by the Commissioner of Internal Revenue, against petitioners for the year 1926 (22 B. T. A. 1279). The points involved being the same in both cases, they were consolidated and heard together.

Petitioners are individuals residing at Williamston, S. C. During 1925 they were shareholders in Brogon Mills, a South Carolina corporation...

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