KIRBY v. COMMISSIONER OF INTERNAL REVENUE

No. 8927.

102 F.2d 115 (1939)

KIRBY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 8, 1939.


Attorney(s) appearing for the Case

J. L. Lockett, of Houston, Tex., for petitioners.

Arnold Raum, Sewall Key, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Harold Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.


HUTCHESON, Circuit Judge.

This is an appeal from an order of the Board re-determining deficiencies in income taxes for the year 1929.

What is in question here is whether four purported fact findings, on which the re-determination is in part based, shall stand. Petitioners concede that if they are supported by evidence, the determination and order must be affirmed. They contend that the findings, or some of them, are without support, and that there should be...

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