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HELVERING v. WIESE

No. 9670.

68 F.2d 878 (1934)

HELVERING, Commissioner of Internal Revenue, v. WIESE.

Circuit Court of Appeals, Eighth Circuit.

January 18, 1934.

Attorney(s) appearing for the Case

Norman D. Keller, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and E. A. Tonjes, Sp. Atty., Bureau of Internal Revenue, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

Norris Brown, of Omaha, Neb. (David A. Fitch and Ralph M. West, both of Omaha, Neb., on the brief), for respondent.

Before STONE and WOODROUGH, Circuit Judges, and MUNGER, District Judge.

MUNGER, District Judge.

This petition seeks to review a decision by the United States Board of Tax Appeals. The Commissioner had determined a deficiency income tax against the respondent for each of the years 1922 and 1923. Upon a review by the Board of Tax Appeals it was held that there was no deficiency for these years. In its decision the Board of Tax Appeals said:

"The only error assigned by the petitioner is that the statute of limitations had expired...

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