COMMISSIONER OF INTERNAL REVENUE v. GAMBRILL

Nos. 41, Nos. 257-259.

112 F.2d 530 (1940)

COMMISSIONER OF INTERNAL REVENUE v. GAMBRILL, and four other cases.

Circuit Court of Appeals, Second Circuit.

June 10, 1940.


Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., and J. L. Monarch and Newton K. Fox, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue in proceeding against respondent Gambrill.

Samuel O. Clark, Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue in proceedings against respondents Campbell, Knox, and Rogers.

Sidney W. Davidson, Ben R. Clark, and Allin H. Pierce, all of New York City, for respondent Gambrill.

James McCormick Mitchell, John L. Kenefick, and Ralph M. Andrews, all of Buffalo, N. Y., for respondents Campbell, Knox, and Rogers.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

The foregoing proceedings all involve the correctness of income tax assessments by the Commissioner of Internal Revenue and in each the Commissioner has appealed from decisions of the Board of Tax Appeals modifying his assessments.

In the Gambrill case the Commissioner assessed an income tax deficiency of $11,753.40 for the year 1930, while the Board of Tax Appeals determined that there was an overpayment of $75.60 by the taxpayer...

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