COMMISSIONER OF INTERNAL REVENUE v. BRISKEY CO.

No. 5758.

78 F.2d 816 (1935)

COMMISSIONER OF INTERNAL REVENUE v. BRISKEY CO.

Circuit Court of Appeals, Third Circuit.

July 16, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.

Charles D. Hayes, of Washington, D. C. (Hayes & Hayes, of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


PER CURIAM.

The question involved in this tax case is, Did the respondent taxpayer have an income from sources without the United States so as to entitle it to a credit under section 131 of the Revenue Act of 1928 (26 USCA § 2131) against its United States income taxes on account of income taxes paid thereon to the Indian government?

The facts, which are somewhat complicated, are fully stated and discussed in the opinion of the tax board and reference...

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