COMMISSIONER OF INTERNAL REVENUE v. O'DONNELL

No. 8186.

90 F.2d 907 (1937)

COMMISSIONER OF INTERNAL REVENUE v. O'DONNELL.

Circuit Court of Appeals, Ninth Circuit.

June 14, 1937.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch, Francis I. Howley, and A. F. Prescott, Sp. Assts. to Atty. Gen., for petitioner.

Thomas R. Dempsey and A. Calder Mackay, both of Los Angeles, Cal. (Howard W. Reynolds, of Los Angeles, Cal., of counsel), for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.


MATHEWS, Circuit Judge.

Upon auditing respondent's income tax returns for 1925, 1926, 1927, 1928, and 1929, the Commissioner of Internal Revenue determined that there were deficiencies in the respective amounts of $505.59, $3,966.54, $7,003.28, $5,392.81, and $979.41, and so notified respondent. Respondent petitioned the Board of Tax Appeals for redetermination of the alleged deficiencies. The Board decided that, instead of deficiencies, there were overpayments of...

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