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RUGEL v. COMMISSIONER OF INTERNAL REVENUE

No. 12111.

127 F.2d 393 (1942)

RUGEL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

April 14, 1942.

Attorney(s) appearing for the Case

Albert F. Hillix, of Kansas City, Mo. (John E. Park and Gage, Hillix, Hodges & Cowherd, all of Kansas City, Mo., on the brief), for petitioner.

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before THOMAS and JOHNSEN, Circuit Judges, and REEVES, District Judge.

JOHNSEN, Circuit Judge.

Petitioner seeks a review of a decision of the Board of Tax Appeals, which redetermined deficiencies of $6,374.15 and $3,824.19 in his income taxes for the years 1937 and 1938 respectively.

The deficiencies arose out of the Board's refusal to allow certain deductions which petitioner had made in his returns. These consisted of alleged "commissions and brokerage" paid to W. T. Doherty, in the...

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