BOURNE v. COMMISSIONER OF INTERNAL REVENUE

No. 3368.

62 F.2d 648 (1933)

BOURNE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 10, 1933.


Attorney(s) appearing for the Case

M. John DuBose, of Asheville, N. C. (Louis M. Bourne, of Asheville, N. C., on the brief), for petitioner.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. Arthur Adams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before NORTHCOTT and SOPER, Circuit Judges, and CHESNUT, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The decision of the board is reported in 23 B. T. A. 1287, and involves federal income tax for the year 1926 in the amount of $980.58.

The petitioner is a lawyer practicing in the state of North Carolina and kept his personal books on the cash receipts and disbursements basis. In the year in question he was ill in a Baltimore hospital for an extended...

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