KOHL v. COMMISSIONER OF INTERNAL REVENUE

No. 13673.

170 F.2d 531 (1948)

KOHL v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

Rehearing Denied December 6, 1948.


Attorney(s) appearing for the Case

Tyrrell M. Ingersoll of Elliott, Shuttleworth & Ingersoll, all of Cedar Rapids, Iowa, and Charles T. Akre of Miller & Chevalier, all of Washington, D. C., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, Ellis N. Slack, A. F. Prescott, Robert M. Weston, and Louise Foster, Sp. Assts. to Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.

Before GARDNER, Chief Judge, and JOHNSEN and COLLET, Circuit Judges.


GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the Tax Court which held petitioner liable for a deficiency in income taxes for the taxable year 1941. The basic facts are not in dispute; neither is there any dispute as to the amount of the tax deficiency if such deficiency is to be determined against petitioner.

From 1933 to 1941, petitioner Otto A. Kohl was the sole owner of Bupane Gas Company, an unincorporated enterprise...

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