COMMISSIONER OF INTERNAL REVENUE v. THE HUB

No. 3509.

68 F.2d 349 (1934)

COMMISSIONER OF INTERNAL REVENUE v. THE HUB, Inc.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1934.


Attorney(s) appearing for the Case

John G. Remey, Sp. Asst. to Atty. Gen. (Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Owen W. Swecker, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

Kent B. Hall and Charles F. Paul, Jr., both of Wheeling, W. Va., for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving deficiencies in income tax for the fiscal years ended January 31, 1927, 1928, and 1929, in the amounts of $37.12, $601.87, and $1,004.69, respectively. The decision of the Board of Tax Appeals is reported in 26 B. T. A. 1201.

The question presented is whether amounts paid by the respondent during the years in question, on account of its subscription...

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