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FORDYCE v. HELVERING

No. 6283.

76 F.2d 431 (1935)

FORDYCE v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided February 18, 1935.

Attorney(s) appearing for the Case

Henry J. Richardson, of Washington, D. C., and Abraham Lowenhaupt, of St. Louis, Mo., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Robert H. Jackson, and Dean P. Kimball, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

GRONER, Associate Justice.

This is a petition to review a decision of the Board of Tax Appeals finding a deficiency against petitioner in his income taxes for the calendar year 1929.

There is a stipulation that the decision in this case shall control in the cases of Harriet Fordyce, H. C. Miller, Allen B. and Ruth E. Williams, T. E. Yemm, John H. Holliday, Wiley F. Corl, William R. and Ethel J. Hayes, and Thomas A. Reid, which cases were consolidated with...

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