TONOPAH & T.R.CO. v. COMMISSIONER OF INTERNAL REV.

No. 9316.

112 F.2d 970 (1940)

TONOPAH & T. R. CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 22, 1940.


Attorney(s) appearing for the Case

Albert R. Palmer and Harry W. Stelle, Jr., both of New York City, and Newlin & Ashburn, of Los Angeles, Cal. (Harry W. Stelle, Jr., of New York City, and A. W. Ashburn, of Los Angeles, Cal., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

Petitioner, a New Jersey corporation, hereafter called "Tonopah", seeks review of a decision of the Board of Tax Appeals holding it liable for failing to withhold from interest paid in London in the tax year 1936, to certain alien holders of petitioner's bonds the percentage of interest due required by §§ 143(b) and 144 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, pages 887, 888.

Tonopah contends that the interest...

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