PIPER v. COMMISSIONER OF INTERNAL REVENUE

No. 7903.

84 F.2d 560 (1936)

PIPER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied July 28, 1936.


Attorney(s) appearing for the Case

W. H. Harris, of Fort Valley, Ga., for petitioner.

Robert H. Jackson, Asst. Atty. Gen., Helen R. Carloss and Sewall Key, Sp. Assts. to the Atty. Gen., and Clay C. Holmes, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and WALKER, Circuit Judges.


FOSTER, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency of $4,294.88 on petitioner's return for income taxes for the year 1926. On appeal to the Board of Tax Appeals the ruling of the Commissioner was affirmed. 32 B.T.A. 142. This appeal followed.

The case presents purely a question of fact. It appears that petitioner is a resident of Palm Beach, Fla., engaged in the business of interior decorating. In 1920 she purchased certain...

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