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HEINZ v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6427-6429.

94 F.2d 832 (1938)

HEINZ v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. HEINZ.

Circuit Court of Appeals, Third Circuit.

February 11, 1938.

Attorney(s) appearing for the Case

H. Stanley Hinrichs, of Washington, D. C. (Oscar P. Mast, of Washington, D. C., of counsel), for Howard Heinz.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for Commissioner.

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

DICKINSON, District Judge.

An income tax was assessed against Howard Heinz for the year 1931 and deductions allowed from the tax assessments for the years 1931 and 1932. The Commissioner is asking for a review of the ruling of the Board of Tax Appeals on the tax assessment, and Heinz from the ruling on the deductions. There are thus three petitions for review; one by the Commissioner and two by the taxpayer.

The fact situation out of which the questions of...

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