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T. K. HARRIS CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8257-8259.

112 F.2d 76 (1940)

T. K. HARRIS CO. v. COMMISSIONER OF INTERNAL REVENUE. FAWCETT v. SAME (two cases).

Circuit Court of Appeals, Sixth Circuit.

May 15, 1940.

Attorney(s) appearing for the Case

John G. Ketterer, of Canton, Ohio (Lynch, Day, Pontius & Lynch and John G. Ketterer, all of Canton, Ohio, on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (Sewall Key and Joseph M. Jones, Sp. Assts. to Atty Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals (38 B.T.A, 383) sustaining the Commissioner's determination of deficiency in income tax for the fiscal year ended March 31, 1932, in the amount of $1,164.43. A penalty of $583.69 was also assessed, but is not in controversy here.1

In 1930 the taxpayer contracted with the East Ohio Gas Company (hereinafter called the Gas Company) that the Gas...

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