HALL v. HELVERING

Nos. 5835, 5836.

68 F.2d 399 (1933)

HALL v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Rehearing Denied January 22, 1934.


Attorney(s) appearing for the Case

John A. Selby and Henry Ravenel, both of Washington, D. C., for appellant.

Sewall Key, John McC. Hudson, G. A. Youngquist, C. M. Charest, and Prew Savoy, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


HITZ, Associate Justice.

These cases involve income taxes for the years 1921 and 1923, amounting to $12.253.63 and $8,622.09, decided by the Board of Tax Appeals to be due by orders of redetermination of July 12, 1932.

They are here for review under stipulation as provided by the Revenue Act of 1926. They were here before, when an earlier decision of the Board was reversed and the cases remanded for further proceedings. Further proceedings were had, and this...

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