HEININGER v. COMMISSIONER OF INTERNAL REVENUE

No. 8130.

133 F.2d 567 (1943)

HEININGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

February 15, 1943.


Attorney(s) appearing for the Case

Samuel W. Witwer, Jr., and Floyd L. Lanham, both of Chicago, Ill., for petitioner.

Sewall Key, Helen R. Carloss, Earl C. Crouter, and Carlton Fox, all of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel and Chas. E. Lowery, Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SPARKS, MAJOR, and MINTON, Circuit Judges.


MINTON, Circuit Judge.

The petitioner, S. B. Heininger, seeks to review a judgment of the United States Board of Tax Appeals which found the petitioner liable for deficiencies in income taxes for the years 1937 and 1938.

The petitioner, a dentist, conducted a mail order business in which he undertook to make false teeth and supply them by mail. The Post Office Department instituted a fraud order proceeding against the petitioner, which resulted in a finding...

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