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COMMISSIONER OF INTERNAL REVENUE v. W. S. FARISH & CO.

No. 9084.

104 F.2d 833 (1939)

COMMISSIONER OF INTERNAL REVENUE v. W. S. FARISH & CO.

Circuit Court of Appeals, Fifth Circuit.

July 6, 1939.

Attorney(s) appearing for the Case

Berryman Green and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Walter E. Barton, of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

Under the provisions of Section 104 of the Revenue Act of 1932 as amended by Section 214 of the National Industrial Recovery Act, 48 Stat. 195, 207, 26 U.S. C.A. § 104 note, the Commissioner of Internal Revenue determined an income tax deficiency against W. S. Farish and Company for the fiscal year ending October 31, 1934. The company appealed and the Board of Tax Appeals overturned the Commissioner's assessment and found and ordered that...

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