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PORTLAND OIL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 3444.

109 F.2d 479 (1940)

PORTLAND OIL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

February 8, 1940.

Attorney(s) appearing for the Case

John T. Noonan, of Boston, Mass., for petitioner for review.

Robert N. Anderson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner.

Before WILSON and MAGRUDER, Circuit Judges, and PETERS, District Judge.

MAGRUDER, Circuit Judge.

Portland Oil Company, a Maine corporation, petitions for review of a decision of the Board of Tax Appeals (38 B.T.A. 757) redetermining a deficiency in petitioner's income tax for the calendar year 1931 in the amount of $114,804.32. This decision by the Board affirmed the Commissioner's determination, except as to a penalty for fraud, which was disallowed, respondent having abandoned the claim for such a penalty. By stipulation, the correctness...

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