NATIONAL CONTRACTING CO. v. COMMISSIONER OF INT. REV.

No. 11397.

105 F.2d 488 (1939)

NATIONAL CONTRACTING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

July 11, 1939.


Attorney(s) appearing for the Case

H. V. Mercer, of Minneapolis, Minn., for petitioner.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER and WOODROUGH, Circuit Judges, and BELL, District Judge.


WOODROUGH, Circuit Judge.

This case is brought to this court on petition of the National Contracting Company to review the decision of the Board of Tax Appeals, reported in 37 B. T. A. 689. Taxes on income of petitioner accrued in the year 1925 are involved. Also a penalty assessed for failure to make return for the year 1925. The assessments were made by the Commissioner upon determination of deficiency on January 8, 1935...

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