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COMMISSIONER OF INTERNAL REVENUE v. PERKINS

No. 3418.

104 F.2d 686 (1939)

COMMISSIONER OF INTERNAL REVENUE v. PERKINS.

Circuit Court of Appeals, First Circuit.

June 13, 1939.

Attorney(s) appearing for the Case

Joseph M. Jones, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Earl C. Crouter, Sp. Assts. to Atty. Gen., on the brief), for Commissioner.

Charles M. Rogerson, of Boston, Mass. (Roger W. Hardy, of Boston, Mass., on the brief), for Perkins.

Before WILSON, Circuit Judge, and PETERS and SWEENEY, District Judges.

SWEENEY, District Judge.

A petition for review brings this case before us. The Commissioner of Internal Revenue had determined that deficiencies existed in the respondent's income taxes for the years 1934 and 1935 in the amounts of $227.67 and $1,287.14, respectively. The Board of Tax Appeals reversed the determination of the Commissioner to the extent that reduced the deficiencies to $57.11 for 1934 and $400.58 for 1935. It is the action of the Board of Tax Appeals...

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