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PETITFILS v. COMMISSIONER OF INTERNAL REVENUE

No. 6987.

64 F.2d 309 (1933)

PETITFILS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 27, 1933.

Attorney(s) appearing for the Case

Claude I. Parker, John B. Milliken, and George H. Koster, all of Los Angeles, Cal. (Bayley Kohlmeier, of Los Angeles, Cal., and L. A. Luce, of Washington, D. C., of counsel), for petitioner.

Sewall Key and John H. McEvers, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and John E. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before WILBUR, SAWTELLE, and MACK, Circuit Judges.

SAWTELLE, Circuit Judge.

This petition involves an asserted deficiency in petitioner's income tax for the year 1923, taxable under the Revenue Act of 1921, § 202 (42 Stat. 227, 229), as amended by the Act of March 4, 1923 (42 Stat. 1560).

From 1914 to 1923 petitioner, as an individual, operated a café and confectionery business in Los Angeles, Cal., under the name of "Petitfils." In 1919 he procured a ten-year lease on the premises in which the business...

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