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COMMISSIONER OF INTERNAL REVENUE v. ROSS

No. 6938.

83 F.2d 18 (1936)

COMMISSIONER OF INTERNAL REVENUE v. ROSS.

Circuit Court of Appeals, Sixth Circuit.

April 17, 1936.

Attorney(s) appearing for the Case

Louise Foster, of Washington, D. C. (Frank J. Wideman and J. Louis Monarch, both of Washington, D. C., on the brief), for petitioner.

Floyd F. Toomey, of Washington, D. C. (Ellsworth C. Alvord, of Washington, D. C., Edward H. McDermott, of Chicago, Ill., Walter A. Eversman and M. G. Leatherman, both of Toledo, Ohio, Alvord & Alvord, of Washington, D. C., and Williams, Eversman & Morgan, of Toledo, Ohio, on the brief), for respondent.

Before MOORMAN, HICKS, and ALLEN, Circuit Judges.

HICKS, Circuit Judge.

The Commissioner of Internal Revenue made a deficiency assessment of income tax against respondent for the year 1931 in the amount of $12,948.25. The Board of Tax Appeals decided that no deficiency existed.

The facts were stipulated.

The Toledo, St. Louis & Western Railroad Company was in receivership from October, 1914, to January, 1923. In December, 1914, its stockholders formed a protective committee, and deposited their...

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