COLEMAN-GILBERT ASSOCIATES v. COMMISSIONER OF INT. REV.

Nos. 2975, 2976.

76 F.2d 191 (1935)

COLEMAN-GILBERT ASSOCIATES v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, First Circuit.

February 27, 1935.


Attorney(s) appearing for the Case

Ralph E. Tibbetts, of Boston, Mass., for petitioners.

Arnold Raum, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


WILSON, Circuit Judge.

These are petitions for review of decisions of the Board of Tax Appeals under sections 1002, 1003 of the 1926 Revenue Act, 26 USCA §§ 1225, 1226, and section 1001, as amended by section 603 of the 1928 Act, 26 USCA § 1224, and section 1101 (a) of the Revenue Act of 1932 (26 USCA § 1224 (a). The petition in No. 2975 involves income taxes for the years 1927 and 1928, and the petition in No. 2976 involves income taxes for the...

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