ATLAS PLASTER & FUEL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5799.

55 F.2d 802 (1932)

ATLAS PLASTER & FUEL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 5, 1932.


Attorney(s) appearing for the Case

Camden R. McAtee, of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., on the brief), for petitioner.

Randolph Shaw, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and William E. Davis, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.


HICKS, Circuit Judge.

The respondent, Commissioner of Internal Revenue, found a deficiency in income taxes against petitioner, Atlas Plaster & Fuel Company, in the sums of $448.34, and $2,959.39 for the years 1923 and 1925 respectively. Petitioner sought a redetermination by the Board of Tax Appeals.

Respondent moved a dismissal of its petition because it did not conform to rule 5 of the Board. The Board denied...

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