LAMBERTH v. COMMISSIONER OF INTERNAL REVENUE

No. 9708.

120 F.2d 101 (1941)

LAMBERTH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

May 22, 1941.


Attorney(s) appearing for the Case

Joseph D. Brady, of Los Angeles, Cal. (John C. White and Milton K. Eckert, both of Washington, D. C., and Ray J. Coleman, of Los Angeles, Cal., of counsel) for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Arnold Raum, and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.


STEPHENS, Circuit Judge.

This is a petition by taxpayer for review of a decision of the Board of Tax Appeals sustaining a determination by the Commissioner of a deficiency of $132.11 in taxpayer's 1933 income taxes, and denying taxpayer's prayer that it be determined that he overpaid his 1933 income tax in the sum of $365.84.

The facts as found by the Board are not challenged by either party, and may be briefly outlined as follows:

On July 19, 1930...

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