COMMISSIONER OF INT. REV. v. W. F. TRIMBLE & SONS CO.

No. 6443.

98 F.2d 853 (1938)

COMMISSIONER OF INTERNAL REVENUE v. W. F. TRIMBLE & SONS CO.

Circuit Court of Appeals, Third Circuit.

August 12, 1938.


Attorney(s) appearing for the Case

L. W. Post, of Washington, D. C., for petitioner.

Walter W. McVay, of Pittsburgh, Pa., for respondent.

Before BUFFINGTON, DAVIS and BIGGS, Circuit Judges.


DAVIS, Circuit Judge.

The question at issue here is whether or not there was a deficiency in the respondent's income tax for 1932.

On August 4, 1934, the commissioner, by a so-called 90 day letter, notified W. F. Trimble & Sons Company, respondent, that there was a deficiency of $5,921.64 in its income tax for 1932. This deficiency, the commissioner says, consisted of an underpayment of $3,947.76 and a penalty of $1,973.88. The respondent thereupon petitioned...

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