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DUESENBERG, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 5606.

84 F.2d 921 (1936)

DUESENBERG, Inc., OF DELAWARE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

June 29, 1936.

Attorney(s) appearing for the Case

Earle W. Wallick and David J. Shorb, both of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for respondent.

Before SPARKS, Circuit Judge, and LINDLEY and BALTZELL, District Judges.

BALTZELL, District Judge.

The petitioner is a Delaware corporation with its principal place of business located in the city of Indianapolis, Ind., and is engaged in the manufacture and sale of automobiles. A deficiency in the sum of $14,377.22 in the amount of its income tax for the fiscal year ended November 30, 1930, was determined by respondent, and, upon appeal, was sustained by the Board of Tax Appeals. This proceeding is for the purpose of reviewing the action...

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