THALHIMER v. COMMISSIONER OF INTERNAL REVENUE

No. 3381.

62 F.2d 703 (1933)

THALHIMER et al. v. COMMISSIONER OF INTERNAL REVENUE. THALHIMER BROS. v. SAME.

Circuit Court of Appeals, Fourth Circuit.

January 10, 1933.


Attorney(s) appearing for the Case

Donald Horne, of Washington, D. C. (George E. Haw, of Richmond, Va., on the brief), for petitioners.

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 Stanley B. Pierson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

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


PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which determined against Thalhimer Bros., a partnership, a deficiency of income taxes for the year 1921. No point is made in the petition before us as to the merits of the determination. The petitioners are William B. Thalhimer, one of the partners and the executors of Isaac Thalhimer, the other partner now deceased. They say that they are "appearing specially" and for the sole...

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