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INDUSTRIAL ADDITION ASS'N v. COMMISSIONER OF INT. REV.

No. 9629.

141 F.2d 636 (1944)

INDUSTRIAL ADDITION ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

March 27, 1944.

Attorney(s) appearing for the Case

F. A. Berry, of Nashville, Tenn. (F. A. Berry and Bass, Berry & Sims, all of Nashville, Tenn., on the brief), for petitioner.

Melva M. Graney, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Melva M. Graney, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.

HICKS, Circuit Judge.

Petition for review of the decision of the Tax Court finding deficiencies in income taxes and penalties for the years 1932 to 1936 inclusive. We are confronted with a motion to dismiss which raises the question of our jurisdiction to entertain the petition.

Sec. 1142 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1142, in so far as is here material, provides that:

"The decision of the Board * * * may be reviewed...

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