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HELVERING v. GENERAL UTILITIES & OPERATING CO.

No. 3720.

74 F.2d 972 (1935)

HELVERING, Commissioner of Internal Revenue, v. GENERAL UTILITIES & OPERATING CO.

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.

Attorney(s) appearing for the Case

Norman D. Keller, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Hugh C. Bickford, of Washington, D. C. (R. Kemp Slaughter, of Washington, D. C., and Joseph A. Slattery, of Philadelphia, Pa., on the brief), 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 income tax of the respondent for the calendar year 1928 in the sum of $128,342.07. The opinion of the Board of Tax Appeals will be found in 29 B. T. A. 934.

The facts were stipulated, and the Board set aside a finding of deficiency made by the Commissioner of Internal Revenue in the above-named amount, and the Commissioner filed this petition...

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