PUBLIC OPINION PUB. CO. v. JENSEN

No. 9925.

76 F.2d 494 (1935)

PUBLIC OPINION PUB. CO. v. JENSEN, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied May 8, 1935.


Attorney(s) appearing for the Case

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

L. W. Post, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for appellee.

Before BOOTH, Circuit Judge, and MUNGER and BELL, District Judges.


BELL, District Judge.

This is an action by appellant for a refund of income taxes paid for the years 1920 and 1921. In its income tax return appellant deducted as operating expenses for 1920 the sum of $15,839.64 and for 1921 the sum of $11,592.59, which sums had been expended by it on newspaper subscription contests. The Commissioner disallowed the deductions and assessed additional taxes accordingly in the amounts of $6,022.16 for 1920 and $1,705.06 for 1921. Appellant...

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