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ROGERS v. COMMISSIONER OF INTERNAL REVENUE

No. 8256.

111 F.2d 987 (1940)

ROGERS et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 8, 1940.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C. (Theodore B. Benson, of Washington, D. C., and H. H. Timmering, of Louisville, Ky., on the brief), for petitioners.

Harry Marselli, of Washington, D. C. (James W. Morris, Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, HAMILTON, and ARANT, Circuit Judges.

ALLEN, Circuit Judge.

Petitioners appeal from a decision of the Board of Tax Appeals (38 B.T.A. 16), assessing deficiencies in income tax and penalties, as follows:

                       25%          50%
  Year       Tax      Penalty    Penalty

  1932    $1,004.93   $363.73   $  545.68
  1933     6,955.03              3,477.52
  1934       663.41                298.91

The deficiency for 1934 and the 25% penalty assessed because the return...

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