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CONTINENTAL BAKING CO. v. HELVERING

No. 6150.

75 F.2d 243 (1934)

CONTINENTAL BAKING CO. v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided December 24, 1934.

Attorney(s) appearing for the Case

J. Nelson Anderson, of Washington, D. C., for petitioner.

Sewall Key, E. Barrett Prettyman, T. M. Mather, Robert H. Jackson, and Ellis N. Slack, all of Washington, D. C., for respondent.

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

VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals determining deficiencies in income taxes against the petitioner, the Continental Baking Company, in the amounts of $447.42 and $2,451.92, for the fiscal year ending June 30, 1924, and for the period from July 1, 1924, to January 10, 1925, respectively.

It appears that the Commissioner undertook to collect from the petitioner company certain unpaid income taxes which had...

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