COMMISSIONER OF INTERNAL REVENUE v. CAREY-REED CO.

No. 7910.

101 F.2d 602 (1939)

COMMISSIONER OF INTERNAL REVENUE v. CAREY-REED CO.

Circuit Court of Appeals, Sixth Circuit.

February 8, 1939.


Attorney(s) appearing for the Case

L. W. Post, of Washington, D. C. (James W. Morris, Sewall Key, Norman D. Keller, and Edward M. English, all of Washington, D. C., on the brief), for petitioner.

Jesse I. Miller, of Washington, D. C., for respondent.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.


HICKS, Circuit Judge.

Petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals reversing his action in assessing a deficiency in income taxes against respondent in the amount of $1,394.75 for the year 1933. The facts were stipulated.

The taxpayer was engaged in the business of street, road and sewer construction. Prior to 1933 it contracted to make certain street, paving and sewer improvements in four municipalities...

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