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AYER v. COMMISSIONER OF INTERNAL REVENUE

No. 3363.

100 F.2d 850 (1939)

AYER et al v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 17, 1939.

Attorney(s) appearing for the Case

Ralph E. Tibbetts, of Boston, Mass. (Bond & Tibbetts and Philip T. Doherty, all of Boston, Mass., on brief), for petitioners for review.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on brief), for the Commissioner.

Before BINGHAM and WILSON, Circuit Judges, and McLELLAN, District Judge.

WILSON, Circuit Judge.

The petitioners are here on a petition for a review of a decision of the Board of Tax Appeals entered on the twenty-fourth day of May, 1938, finding a deficiency in the income tax of the petitioners for the year 1929 in the sum of $697.27. The Commissioner of Internal Revenue had determined a deficiency in income tax in the sum of $8,051.37, and the petitioners in their petition to the Board claimed that there was no deficiency and that in fact...

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