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COMMISSIONER OF INT. REV. v. AMERICAN LIGHT & T. CO.

No. 7729.

125 F.2d 365 (1942)

COMMISSIONER OF INTERNAL REVENUE v. AMERICAN LIGHT & TRACTION CO.

Circuit Court of Appeals, Seventh Circuit.

January 26, 1942.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Samuel H. Levy, J. Louis Monarch, and J. P. Wenchel, Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

Kenneth F. Burgess, of Chicago, Ill., Ellsworth C. Alvord and Floyd F. Toomey, both of Washington, D. C., and Middleton Miller and Thomas K. Humphrey, both of Chicago, Ill. (Sidley, McPherson, Austin & Burgess, of Chicago, Ill., and Alvord & Alvord, of Washington, D. C., of counsel), for respondent.

Before EVANS, SPARKS, and KERNER, Circuit Judges.

EVANS, Circuit Judge.

Petitioner assessed income tax deficiencies against respondent for the calendar years 1930 and 1931, of $550,227.32 and $309,597.44, respectively. Respondent sought a review by the Board of Tax Appeals wherein it asked for a redetermination of $340,084 and $81,109.45, for the respective years. The Board reduced the deficiencies by these amounts. Commissioner, in this court, seeks a reversal of the ruling of the Board of Tax Appeals, and a reinstatement...

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