PLUNKETT v. COMMISSIONER OF INTERNAL REVENUE

No. 3635.

118 F.2d 644 (1941)

PLUNKETT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

April 2, 1941.


Attorney(s) appearing for the Case

Bennett Sanderson, of Boston, Mass. (Harold E. Magnuson, and Hale, Sanderson, Byrnes & Morton, all of Boston, Mass., on the brief), for petitioner for review.

Lee A. Jackson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and Newton K. Fox, Sp. Assts. to Atty Gen., on the brief), for Commissioner.

Before MAGRUDER and MAHONEY, Circuit Judges, and SWEENEY, District Judge.


MAHONEY, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals determining a deficiency in the sum of $13,890.93 in the petitioner's income tax for the year 1934, under Sections 161 and 162 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 725, and a deficiency in penalty imposed by Section 291 of said Act, 26 U.S.C.A. Int. Rev.Acts, page 750, in the sum of $3,472.73.

The petitioner is the life beneficiary of a testamentary...

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