COMMISSIONER OF INTERNAL REV. v. WESTERN POWER CORP.

No. 168.

94 F.2d 563 (1938)

COMMISSIONER OF INTERNAL REVENUE v. WESTERN POWER CORPORATION.

Circuit Court of Appeals. Second Circuit.

February 7, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for petitioner.

Edward H. Green and John F. Dooling, Jr., both of New York City (Sullivan & Cromwell, of New York City, of counsel), for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

This is a petition by the Commissioner of Internal Revenue to review a determination of the Board of Tax Appeals holding that there was no deficiency in the income taxes of the respondent Western Power Corporation for the year 1930. The Commissioner claims a deficiency in the amount of $8,295,605.39 and interest. We hold that the decision of the Board of Tax Appeals was right and should be affirmed...

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