1. Home
  2. Browse Decisions
  3. F.2d
  4. 67 F.2d
  5. 67 F.2d 165 (1933)
 

RONEY v. COMMISSIONER OF INTERNAL REVENUE

No. 3492.

67 F.2d 165 (1933)

RONEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

October 3, 1933.

Attorney(s) appearing for the Case

Wilton H. Wallace, of Washington, D. C. (E. F. Colladay, Joseph C. McGarraghy, and Colladay, McGarraghy, Colladay & Wallace, all of Washington, D. C., on the brief), for petitioner.

William Cutler Thompson, Sp. Asst. to Atty. Gen. (Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and J. A. Lyons, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving income tax of the petitioner for the year 1928 in the amount of $35,373.07. The opinion of the Board of Tax Appeals is reported in 26 B. T. A. 1213. The facts were stipulated and are as follows:

In 1919 the petitioner and one Morris Schapiro, who were engaged in the wholesale scrap iron and metal business, purchased from the Gwynnbrook Distillery...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases