SMITH & SON v. COMMISSIONER OF INTERNAL REVENUE

No. 6494.

63 F.2d 1016 (1933)

T. SMITH & SON, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 18, 1933.


Attorney(s) appearing for the Case

Nicholas Callan, of New Orleans, La., for petitioner.

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 R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.


PER CURIAM.

This cause came on to be heard upon the joint stipulation of counsel that the above entitled and numbered cause be reversed and remanded to the United States Board of Tax Appeals and that a final order may be entered that there is a deficiency for the year 1920 in the sum of $4,228.72 and that there is a deficiency for the year 1921 in the sum of $9,846.32, and that the said deficiency may be assessed and collected immediately without regard to the restrictions...

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