BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 6812.

63 F.2d 66 (1933)

BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

February 6, 1933.


Attorney(s) appearing for the Case

Arthur B. Dunne, of San Francisco, Cal. (Peter F. Dunne, J. E. Cook, and Dunne, Dunne & Cook, all of San Francisco, Cal., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Wm. Cutler Thompson, Sp. Assts. to the Atty. Gen. and C. M. Charest, Gen. Counsel, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before WILBUR and SAWTELLE, Circuit Judges, and CAVANAH, District Judge.


CAVANAH, District Judge.

These are three appeals from a decision of the Board of Tax Appeals denying the petitioner a redetermination of alleged deficiencies in his income taxes for the years 1923, 1925, and 1926, in the respective sums of $17,923.03, $1,520.19, and $944.30. The cases were consolidated for hearing and decision before the Board, and are so presented here on a single transcript of record.

The tax involved is the individual, normal income tax...

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