LANE-WELLS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 10183.

134 F.2d 977 (1943)

LANE-WELLS CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 22, 1943.


Attorney(s) appearing for the Case

Raphael Dechter and Harry A. Pines, both of Los Angeles, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Samuel H. Levy, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, HANEY, and HEALY, Circuit Judges.


The opinion filed in this case on February 10, 1943, is hereby withdrawn, and the following substituted therefor:

DENMAN, Circuit Judge.

The petitioning corporations seek a review of a decision of the United States Board of Tax Appeals, now Tax Court of the United States, sustaining respondent's determination of deficiencies and penalties on income surtax for the tax years 1934, 1935 and 1936 under the personal holding...

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