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J. M. PERRY & CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 9662.

120 F.2d 123 (1941)

J. M. PERRY & CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

May 23, 1941.

Attorney(s) appearing for the Case

H. B. Jones, of Seattle, Wash., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Louise Foster, and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

The Commissioner of Internal Revenue determined that the petitioner-taxpayer was subject to additional taxes for the years 1935 and 1936, as imposed by Section 102 of the Revenue Acts of 1934 and 1936 [c. 277, 48 Stat. 680, 26 U.S.C.A.Int.Rev.Acts, page 690; c. 690, 49 Stat. 1648, 26 U.S.C. A. Int.Rev.Acts, page 851]. The Board of Tax Appeals sustained the determination of the Commissioner, and the taxpayer seeks a reversal.

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