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SWANSON v. COMMISSIONER OF INTERNAL REVENUE

No. 5280.

76 F.2d 651 (1935)

SWANSON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

April 10, 1935.

Attorney(s) appearing for the Case

Kix Miller, Baar & Hoffman (by Arnold R. Baar), of Chicago, Ill., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS, SPARKS, and FITZHENRY, Circuit Judges.

FITZHENRY, Circuit Judge.

This is a petition for review of decisions of the United States Board of Tax Appeals affirming the decision of the Commissioner of Internal Revenue that deficiencies of income tax were due from the Lake View Land Association. The Board found that the case is substantially the same as that of Joseph E. Swanson et al., Trustees of the Fullerton Parkway Land Trust v. Com'r, 29 B. T. A. 1123, and is governed by the decision in that case. The...

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