UHL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE.

No. 9529.

116 F.2d 403 (1940)

UHL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 21, 1940.


Attorney(s) appearing for the Case

Paul A. McCarthy, of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Carlton Fox, and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

This case arises on a petition to review a decision of the Board of Tax Appeals affirming a determination and proposed assessment of the Commissioner of a deficiency of $8,974.75 in income taxes and $2,951.05 in excess profits for the tax year 1933 and of a 25 percent penalty. Petitioner's position is that: (1) The proposed assessment was barred by the statute of limitation; (2) the redetermination was erroneous because the Board refused to...

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