SPARKMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9313.

112 F.2d 774 (1940)

SPARKMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 10, 1940.


Attorney(s) appearing for the Case

Edward L. Conroy and Don Conroy, both of Hollywood, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Louise Foster, and John A. Gage, Sp. Assts. to Atty Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Here for review are two decisions of the Board of Tax Appeals redetermining claimed deficiencies in respect of income taxes of petitioner, Edward A. Sparkman (also known as Ned A. Sparks), for 1934 and 1935. As to 1934, respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $562.82. The Board decided that, instead of a deficiency, there was an overpayment of $115.52. Petitioner claims an overpayment of ...

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