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TOMSON & CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5705, 5706.

82 F.2d 398 (1935)

P. C. TOMSON & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE. BRIGHAM v. SAME.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied March 5, 1936.

Attorney(s) appearing for the Case

George M. Morris and Frederick L. Pearce, both of Washington, D. C. (Morris, KixMiller & Baar, of Washington, D. C., of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

PER CURIAM.

This tax case involves the ascertainment of the fair market value of the "Red Seal Lye" brand on March 1, 1913. The larger such value had in 1913, the smaller the profit of the taxpayer in 1927. The Tax Board — differing from the Commissioner, who fixed a much larger value — found the value to be $525,000, in that regard saying: "After careful consideration of all the evidence, statistical and narrative, and utilizing such aids as we deem...

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