PERKINS BROS. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10053.

78 F.2d 152 (1935)

PERKINS BROS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 6, 1935.


Attorney(s) appearing for the Case

Arnold L. Guesmer, of Minneapolis, Minn., for petitioner.

Edward H. Horton, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and S. Dee Hanson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, SANBORN, and FARIS, Circuit Judges.


GARDNER, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals redetermining petitioner's income tax liability for the taxable years 1928 and 1929 in the respective amounts of $2,131.16 and $1,637.51. The deficiencies arise from respondent's action in eliminating from petitioner's operating expenditures as claimed in its returns, the amounts of $20,262.07 for 1928, and $13,817.55 for 1929. Respondent determined that these amounts were...

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