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B. F. SHAW PRINTING CO. v. HELVERING

No. 6058.

72 F.2d 187 (1934)

B. F. SHAW PRINTING CO. v. HELVERING.

United States Court of Appeals for the District of Columbia.

Decided June 25, 1934.

Attorney(s) appearing for the Case

Sperry Butler and Edward S. Bentley, both of New York City, for appellant.

Sewall Key, Frank J. Wideman, Robert H. Jackson, Bernard D. Hathcock, and Erwin N. Griswold, all of Washington, D. C., for appellee.

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

VAN ORSDEL, Associate Justice.

This is a petition to review a decision of the United States Board of Tax Appeals, determining a deficiency of $770.67 in appellant's income tax for the year 1929.

It appears, under an agreed statement of facts, that prior to March 1, 1913, Mabel S. Shaw was doing business in Dixon, Ill., under the name of B. F. Shaw Printing Company, as proprietor and publisher; and owned and conducted a newspaper known as the "Dixon Telegraph...

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