WAGNER v. COMMISSIONER OF INTERNAL REVENUE

No. 6951.

63 F.2d 859 (1933)

WAGNER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 13, 1933.


Attorney(s) appearing for the Case

Claude I. Parker, John B. Milliken, and George H. Koster, all of Los Angeles, Cal., for petitioner.

G. A. Youngquist, Asst. U. S. Atty. Gen., and A. H. Conner, John G. Remey, and Morton K. Rothschild, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and John R. Gaskins, 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 is an appeal from a decision of the United States Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in determining that there is a deficiency of $13,380.44 in the decedent's income tax for 1920.

A summary of the board's findings of fact follows: In 1911 the decedent and Ernest J. Schweitzer were the owners of the stock of the Wagner-Woodruff Corporation, which was engaged in the business of manufacturing...

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