COMMISSIONER OF INTERNAL REVENUE v. CHANDLER

No. 8262.

89 F.2d 332 (1937)

COMMISSIONER OF INTERNAL REVENUE v. CHANDLER.

Circuit Court of Appeals, Ninth Circuit.

April 12, 1937.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key, John G. Remey, and Francis I. Howley, Sp. Assts. to Atty. Gen., for petitioner.

A. Calder Mackay, of Los Angeles, Cal. (Thomas R. Dempsey and John T. Riley, both of Los Angeles, Cal., of counsel), for respondent.

Before WILBUR and MATHEWS, Circuit Judges, and NETERER, District Judge.


NETERER, District Judge.

This appeal involves income taxes for the year 1929 upon an order of redetermination of July 26, 1935, pursuant to the provisions of the Revenue Act of 1926, ch. 27, 44 Stat. 9, 109, 110, §§ 1001-1003, as amended by section 1101 of the Revenue Act of 1932, ch. 209, 47 Stat. 169, 286.

The findings of the Board of Tax Appeals are conclusive if sustained by substantial evidence. Phillips v. Commissioner, 283 U...

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