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COMMISSIONER OF INTERNAL REV. v. GERMANTOWN T. CO.

No. 6989.

106 F.2d 139 (1939)

COMMISSIONER OF INTERNAL REVENUE v. GERMANTOWN TRUST CO.

Circuit Court of Appeals, Third Circuit.

Writ of Certiorari Granted November 13, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Asst. Attys. Gen., for petitioner.

Paul F. Myers, of Washington, D. C., Harold Evans, of Philadelphia, Pa., and Martin W. Meyer, of Washington, D. C., for respondent.

Before BIGGS, CLARK, and BIDDLE, Circuit Judges.

Writ of Certiorari Granted November 13, 1939. See 60 S.Ct. 176, 84 L.Ed. ___.

BIDDLE, Circuit Judge.

This appeal from the Board of Tax Appeals involves two questions: Whether this court has jurisdiction; and whether the period for assessing the tax is governed by Section 275(a) or 275(c) of the Revenue Act of 1932, 47 Stat. 237. We shall consider them in that order.

The taxpayer is the trustee. Germantown...

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