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IOWA GUARANTEE MORTG. CORP. v. COMMISSIONER OF INT. REV.

No. 9885.

73 F.2d 217 (1934)

IOWA GUARANTEE MORTGAGE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

October 11, 1934.

Attorney(s) appearing for the Case

L. A. Parker, of Des Moines, Iowa (Clyde B. Charlton and L. Call Dickinson, both of Des Moines, Iowa, on the brief), for petitioner.

Helen R. Carloss, Sp. Asst. Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.

VAN VALKENBURGH, Circuit Judge.

The petitioner, Iowa Guarantee Mortgage Corporation, appealed to the Board of Tax Appeals to review a determination of the Commissioner of Internal Revenue disallowing deductions from income for the years 1924, 1925, and 1926, in the amounts of $2,155.81, $2,312.70, and $8,328.13, respectively.

The facts were stipulated, and those material may best be set out in the language of the Board of Tax Appeals in its findings:

...

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