HEINZ v. COMMISSIONER OF INTERNAL REVENUE

No. 7277.

70 F.2d 461 (1934)

HEINZ v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 25, 1934.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., and D. J. Gantt, of Atlanta, Ga., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and George D. Brabson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

This is a petition for a review of the final redetermination by the Board of Tax Appeals of a deficiency of income taxes against the petitioner for the year 1928. That redetermination, so far as it is now complained of, was the result of rulings by the Board mentioned below.

The Board of Tax Appeals made findings of fact, which findings, so far as material to the questions presented, were as follows: "The Petitioner * * * made his income...

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