1. Home
  2. Browse Decisions
  3. F.2d
  4. 109 F.2d
  5. 109 F.2d 720 (1940)
 

ROBERT HUGHES & CO. v. COMMISSIONER OF INTERNAL REV.

No. 11577.

109 F.2d 720 (1940)

ROBERT HUGHES & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 23, 1940.

Attorney(s) appearing for the Case

Wilbur A. Giffen, of Chicago, Ill. (Kix-Miller, Baar & Morris, of Chicago, Ill., on the brief), for petitioner.

M. S. Price, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before WOODROUGH and THOMAS, Circuit Judges, and NORDBYE, District Judge.

THOMAS, Circuit Judge.

Robert Hughes & Co., Inc., a Missouri corporation, has petitioned for a review of an order of the Board of Tax Appeals redetermining a deficiency of $342.18 in surtax and a penalty of $85.55 for delay in making a return. The tax was imposed for the year 1934 under section 351 of the Revenue Act of 1934, 26 U.S.C.A. § 331, and the penalty is prescribed by section 291 of the Act.

Section 351 of the statute provides:

"...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases