SWALL v. COMMISSIONER OF INTERNAL REVENUE

No. 9758.

122 F.2d 324 (1941)

SWALL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

August 20, 1941.


Attorney(s) appearing for the Case

Kimble & Thomas, of Fresno, Cal., and Roberts & McInnis, of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Lee A. Jackson, and Carl J. Marold, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.


MATHEWS, Circuit Judge.

Petitioner, Arthur Swall, seeks reversal of a decision of the Board of Tax Appeals denying a petition to vacate a decision which, on petitioner's own motion, dismissed a proceeding for redetermination of a deficiency in respect of his income tax for 1925. Hereafter, for brevity's sake, the decision dismissing the proceeding for redetermination will be called the first decision, and the decision denying the petition to vacate it will be called...

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