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CECIL v. COMMISSIONER OF INTERNAL REVENUE

No. 4377.

100 F.2d 896 (1939)

CECIL v. COMMISSIONER OF INTERNAL REVENUE

Circuit Court of Appeals, Fourth Circuit.

January 9, 1939.

Attorney(s) appearing for the Case

Junius G. Adams, of Asheville, N. C. (Adams & Adams, of Asheville, N. C., on the brief), for petitioner.

John A. Gage, 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 NORTHCOTT, Circuit Judge, and WEBB and CHESNUT, District Judges.

CHESNUT, District Judge.

The Commissioner of Internal Revenue on February 7, 1935, notified the taxpayer, Cornelia V. Cecil, of a proposed deficiency income tax assessment for the year 1931 in the amount of $2,924.86. She thereupon petitioned the Board of Tax Appeals for a redetermination of the deficiency. On fully stipulated facts the Board (three members dissenting) confirmed the action of the Commissioner, 37 B.T.A. 904; and the taxpayer has now filed her petition...

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