COMMISSIONER OF INTERNAL REVENUE v. FREULER

No. 6835.

62 F.2d 733 (1933)

COMMISSIONER OF INTERNAL REVENUE v. FREULER.

Circuit Court of Appeals, Ninth Circuit.

January 9, 1933.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John D. Foley, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

F. D. Madison, Alfred Sutro, H. D. Pillsbury, Felix T. Smith, and V. K. Butler, Jr., all of San Francisco, Cal. (Mason, Spalding & McAtee, of Washington, D. C., and Pillsbury, Madison & Sutro, of San Francisco, Cal., of counsel), for respondent.

Before WILBUR and SAWTELLE, Circuit Judges, and CAVANAH, District Judge.


CAVANAH, District Judge.

This is an appeal taken by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals which held that there was only a deficiency of $95.61 in income tax to be paid by respondent, administrator of the estate of Louise P. V. Whitcomb, deceased, for the fractional last year 1921. The amount of the tax involved was $723.60, of which respondent contested $675.77, which was sustained by the Board, leaving $627.99 now...

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