OLDS & WHIPPLE v. COMMISSIONER OF INTERNAL REVENUE

No. 20.

75 F.2d 272 (1935)

OLDS & WHIPPLE, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 4, 1935.


Attorney(s) appearing for the Case

Benedict M. Holden, of Hartford, Conn., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

The petitioner seeks a review of deficiencies in income taxes declared by the respondent for the years 1927, 1928, and 1929, pursuant to sections 1002, 1003 of the Revenue Act of 1926, c. 27, 44 Stat. 110 (26 US CA §§ 1225, 1226), and section 1001 (a), as amended by section 1101 (a) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 286 (26 USCA § 1224). The petitioner is a Connecticut corporation, incorporated in 1921 succeeding...

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