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BEVERLY WALL PAPER CO. v. COMMISSIONER OF INT. REV.

No. 6683.

98 F.2d 211 (1938)

BEVERLY WALL PAPER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 23, 1938.

Attorney(s) appearing for the Case

Lawrence Finlayson, of Camden, N.J., for petitioner.

James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller and Alexander Tucker, Sp. Assts. to Atty. Gen., all of Washington, D. C., for respondent.

Before DAVIS and BIGGS, Circuit Judges, and DICKINSON, District Judge.

DICKINSON, District Judge.

This is a deficiency tax assessment case. The taxpayer made its return following which the Commissioner gave notice of a deficiency assessment, levying an additional income and excess profits tax against the taxpayer. The latter appealed to the Board of Tax Appeals which sustained the Commissioner. The taxpayer thereupon appealed to this Court petitioning for a review. The answer to one of the questions raised and discussed disposes of all...

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