WILSON BROS. & CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9781, 9782.

124 F.2d 606 (1941)

WILSON BROS. & CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 20, 1941.


Attorney(s) appearing for the Case

Adolphus E. Graupner and Louis Janin, both of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Arthur A. Armstrong, Sewall Key, and Carl J. Marold, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


HEALY, Circuit Judge.

These are consolidated cases, pending upon petitions to review decisions of the Board of Tax Appeals upholding the Commissioner's determination of deficiencies in petitioner's income taxes for the years 1932, 1933 and 1934.1

1. The first question raised is whether there is evidence to sustain the Board's finding that petitioner was availed of to avoid the imposition of surtaxes. The pertinent statutes, §...

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