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COMMISSIONER OF INTERNAL REVENUE v. RICKER

No. 7472.

77 F.2d 810 (1935)

COMMISSIONER OF INTERNAL REVENUE v. RICKER et al.

Circuit Court of Appeals, Ninth Circuit.

May 20, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Frederick W. Dewart, and Francis A. Le Sourd, Sp. Assts. to Atty. Gen., for petitioner.

Hartley F. Peart, of San Francisco, Cal. (Howard Hassard, of San Francisco, Cal., of counsel), for respondents.

Before WILBUR and GARRECHT, Circuit Judges.

WILBUR, Circuit Judge.

Petitioner seeks a review of the order of the Board of Tax Appeals holding that the statute of limitations barred the collection of the deficiency of $46,488.05 in the taxpayer's income tax for the year 1919. The order of the Board of Tax Appeals was also based upon its holding that the income proposed to be taxed by the Commissioner was not taxable for the reason that it consisted of corporate dividends distributed from earnings and profits...

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