HELVERING v. NATIONAL CONTRACTING CO.

No. 9735.

69 F.2d 252 (1934)

HELVERING, Commissioner of Internal Revenue, v. NATIONAL CONTRACTING CO.

Circuit Court of Appeals, Eighth Circuit.

February 19, 1934.


Attorney(s) appearing for the Case

John MacC. Hudson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

H. V. Mercer, of Minneapolis, Minn., for respondent.

Before GARDNER, WOODROUGH, and BOOTH, Circuit Judges.


WOODROUGH, Circuit Judge.

This case is presented on petition to review that part of the decision of the Board of Tax Appeals, 25 B. T. A. 407, in which the Board refused to assess income tax deficiencies against the National Contracting Company for the years 1923 and 1924.

The Commissioner of Internal Revenue claimed that the contracting company had completed certain building contracts during those years, and that it was required to make return of the income...

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