DAWSON v. COMMISSIONER OF INTERNAL REVENUE

No. 10386.

163 F.2d 664 (1947)

DAWSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

September 22, 1947.


Attorney(s) appearing for the Case

Lyall F. Martz and William C. Allee, both of Detroit, Mich. (Lyall F. Martz and William C. Allee, both of Detroit, Mich., on the brief), for petitioner.

Harry Baum, of Washington, D. C. (Sewall Key, Robert N. Anderson, and Harry Baum, all of Washington, D. C., on the brief), for respondent.

Before HICKS, MARTIN, and MILLER, Circuit Judges.


HICKS, Circuit Judge.

Russell B. Dawson seeks a review of the decision of the Tax Court affirming an assessment against him of deficiencies in income taxes for the calendar years of 1939, 1940 and 1941 in the amounts of $18,947.80, $27,937.18 and $92,477.66, respectively.

The petition presents in general the same question previously considered by us in Tower v. Com'r, 6 Cir., 148 F.2d 388; Lowry v. Com'r, 6 Cir.,

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