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COMMISSIONER OF INTERNAL REVENUE v. F. J. YOUNG CORP.

Nos. 6714, 6715.

103 F.2d 137 (1939)

COMMISSIONER OF INTERNAL REVENUE v. F. J. YOUNG CORPORATION. SAME v. L. D. PIERSON CORPORATION.

Circuit Court of Appeals, Third Circuit.

March 27, 1939.

Attorney(s) appearing for the Case

A. F. Prescott, Jr., of Washington, D. C., for petitioner.

Leland T. Atherton, of New York City, for respondents.

Before DAVIS, MARIS, and BUFFINGTON, Circuit Judges.

DAVIS, Circuit Judge.

The commissioner determined deficiencies of $30,314.59 and $30,674.59 against the respondents, F. J. Young Corporation and L. D. Pierson Corporation, respectively, in their income tax returns for the year 1930. Each respondent thereupon filed a petition with the Board of Tax Appeals for the redetermination of its income tax for that year. The cases were consolidated for hearing and were disposed of in a single opinion (35 B.T.A. 860) in which...

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