EASTERN GAS & FUEL A. v. COMMISSIONER OF INTERNAL REV.

No. 3732.

128 F.2d 369 (1942)

EASTERN GAS & FUEL ASSOCIATES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 29, 1942.


Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C. (Maude Ellen White and Miller & Chevalier, all of Washington, D. C., and J. Rex Dibble and Miller, Chevalier, Peeler & Wilson, all of Los Angeles, Cal., on the brief), for petitioner.

Samuel H. Levy, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, A. F. Prescott, and Joseph M. Jones, Sp. Assts. to Atty. Gen., J. P. Wenchel, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

In this petition for review the taxpayer has appealed from a decision of the Board of Tax Appeals which sustained a determination of the Commissioner of Internal Revenue disallowing as deductions in the petitioner's income tax returns for the years 1934, 1935 and 1936, certain amounts paid as taxes to the Commonwealth of Massachusetts. The principal issue which confronts us is whether these amounts...

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