BOSTON SAFE DEPOSIT & T. CO. v. COMMISSIONER OF INT. REV.

No. 2758.

66 F.2d 179 (1933)

BOSTON SAFE DEPOSIT & TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

Rehearing Denied July 7, 1933.


Attorney(s) appearing for the Case

Harris H. Gilman, of Boston, Mass., for petitioners.

J. P. Jackson, Sp. Asst. Atty. Gen. (Sewall Key and J. Louis Monarch, Sp. Assts. Atty. Gen., and C. M. Charest, Gen. Counsel, and C. C. Holmes, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


WILSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals reported in 26 B. T. A. 486. It involves deficiencies in income taxes for the years 1926 and 1927 in the respective amounts of $3,578.15 and $3,792.53. The appeals from the decision of the Commissioner for each year were consolidated by order of the Board of Tax Appeals as the same questions are involved in each deficiency assessment.

Herbert A. Wilder of Newton...

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