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NIAGARA SHARE CORP. v. COMMISSIONER OF INTERNAL REV.

No. 3960.

82 F.2d 208 (1936)

NIAGARA SHARE CORPORATION OF MARYLAND v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

February 22, 1936.

Attorney(s) appearing for the Case

Ralph M. Andrews, of Buffalo, N. Y. (John L. Kenefick, of Buffalo, N. Y., on the brief), for petitioner.

Berryman Green, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

This a petition to review a decision of the United States Board of Tax Appeals, involving petitioner's income tax for the year 1930, in the amount of $13,436.22. The opinion of the board is reported in 31 B.T.A. 832.

Upon petition for redetermination of the income tax liability of the petitioner, the board fixed the liability at the sum above stated. After the decision of the Circuit Court of Appeals for the Second Circuit in the...

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