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BOSTON CONSOL. GAS CO. v. COMMISSIONER OF INTERNAL REV.

No. 3733.

128 F.2d 473 (1942)

BOSTON CONSOL. GAS CO. 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 for review.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Samuel H. Levy, J. Louis Monarch, Gerald L. Wallace, and Joseph M. Jones, Sp. Assts. to Atty. Gen., on the brief), for Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

This is a petition by the Boston Consolidated Gas Company for review of a decision of the Board of Tax Appeals (44 B.T. A. 793) determining an income tax deficiency against it in the amount of $32,170.98 for the calendar year 1935.

The petitioner was incorporated in Massachusetts in 1903 for the purpose of acquiring the assets and assuming certain of the liabilities of eight pre-existing gas companies. Since 1905 its business has been...

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