COMMISSIONER OF INTERNAL REVENUE v. KELLER

Nos. 4694, 4695.

59 F.2d 499 (1932)

COMMISSIONER OF INTERNAL REVENUE v. KELLER. SAME v. PERBOHNER.

Circuit Court of Appeals, Seventh Circuit.

June 14, 1932.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. H. Yeatman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

John E. Hughes, of Chicago, Ill., for respondents.

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


These petitions involve income and profits taxes for the years 1920, 1921, 1922, and 1923 in respective amounts of $1,816.90, $2,496.50, $456.06, and $689.16, plus interest. The statutes involved are Revenue Act of 1926, c. 27, 44 Stat. 61, § 280 (a) (1), (f), 26 USCA § 1069 (a) (1), (f); and Act of June 28, 1919, c. 32, Illinois R. S. (Cahill's 1929), § 23, (2), which are set forth in the margin.1...

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