CASE v. COMMISSIONER OF INTERNAL REVENUE

No. 8945.

103 F.2d 283 (1939)

CASE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 14, 1939.


Attorney(s) appearing for the Case

Ivan F. Phipps and Carl E. Davidson, both of Portland, Or., for petitioner.

James W. Morris, Asst. Atty. Gen., and J. Louis Monarch, F. E. Youngman, and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.


STEPHENS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, entered February 18, 1939, approving the determination of the respondent Commissioner of Internal Revenue of a $2,241.44 deficiency in petitioner's income tax for the year 1928 and a penalty of $560.36 for failure to file an income tax return for the same year.

On July 2, 1928, the taxpayer was the owner of 85 shares of the capital stock of Peckham-Case Company, a...

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