WELLS AMUSEMENT CO. v. COMMISSIONER OF INT. REV.

No. 3566.

70 F.2d 208 (1934)

WELLS AMUSEMENT CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 5, 1934.


Attorney(s) appearing for the Case

M. Carter Hall, of Richmond, Va. (C. C. Carlin, of Washington, D. C., on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and CHESNUT, District Judge.


SOPER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, determining deficiencies in the income taxes of petitioner for the periods from August 1 to December 31, 1925, and from January 1 to July 31, 1926, and for the fiscal years ending July 31, 1927, 1928, and 1929, in the respective sums of $31.14, $1,878.16, $2,076.87, $2,012.26, and $1,912.29.

The only issues in the case were:...

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