NORCROSS v. HELVERING

Nos. 6249-6251.

75 F.2d 679 (1935)

NORCROSS v. HELVERING, Commissioner of Internal Revenue (two cases). KAPPLER v. SAME.

United States Court of Appeals for the District of Columbia.

Decided February 4, 1935.


Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C., for petitioners.

Frank J. Wideman, Robert H. Jackson, Sewall Key, and A. F. Prescott, all of Washington, D. C., for respondent.

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


VAN ORSDEL, Associate Justice.

These appeals involve income taxes for the year 1929, in No. 6249 amounting to $772.93, in No. 6250 amounting to $772.93, and in No. 6251 amounting to $250, imposed under the Revenue Act of 1928 (26 USCA § 2001 et seq.).

It appears that, pursuant to an act of the Legislature of the state of Nevada (Laws Nev. 1927, c. 155), a written contract was entered into on April 8, 1927, between the state board of examiners and petitioner...

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