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J. K. McALPINE LAND & D. CO. v. COMMISSIONER OF INT. REV.

No. 9884.

126 F.2d 163 (1942)

J. K. McALPINE LAND & DEVELOPMENT CO., Limited, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 16, 1942.

Attorney(s) appearing for the Case

Arthur C. Fisher, of Los Angeles, Cal., for petitioner.

Samuel O. Clark, Jr. Asst. Atty. Gen., and J. Louis Monarch, Gerald L. Wallace, and Arthur A. Armstrong, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

MATHEWS, Circuit Judge.

Petitioner seeks reversal of a decision of the Board of Tax Appeals1 which determined that there was a deficiency of $1,073.59 in respect of petitioner's income tax for 1933, and that petitioner was subject to a penalty of $268.39 (25% of $1,073.59) for failure to file its return within the time prescribed by law or by the Commissioner of Internal Revenue in pursuance of law.2

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