COMMISSIONER OF INTERNAL REV. v. SCHMOLL FILS ASSOCIATED

No. 214.

110 F.2d 611 (1940)

COMMISSIONER OF INTERNAL REVENUE v. SCHMOLL FILS ASSOCIATED, Inc.

Circuit Court of Appeals, Second Circuit.

March 18, 1940.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for petitioner Commissioner of Internal Revenue.

George A. Spiegelberg, for respondent Schmoll Fils Associated, Inc.

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


AUGUSTUS N. HAND, Circuit Judge.

The Commissioner of Internal Revenue assessed income tax deficiencies against the taxpayer Schmoll Fils Associated, Inc. in the amount of $2,212.35 for the year 1932, of which $1,790.25 was in controversy before the Board of Tax Appeals; $1,079.30 for the year 1933, of which $988.56 was in controversy, and $834.07 for the year 1934, of which the entire amount was in controversy. The Board of Tax Appeals determined income tax deficiencies...

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