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IN RE CARLISLE PACKING CO.

No. 33183.

12 F.Supp. 11 (1935)

In re CARLISLE PACKING CO.

District Court, W. D. Washington, N. D.

April 22, 1935.

Attorney(s) appearing for the Case

J. Charles Dennis, U. S. Atty., Warren G. Magnusson, (formerly) Asst. U. S. Atty., and Thomas R. Winter, Sp. Atty., Bureau of Internal Revenue, all of Seattle, Wash., for petitioner.

Ralph Olson, of Bellingham, Wash., and Murray L. Jones, of Seattle, Wash., for trustee.

E. D. Phelan, of Seattle, Wash., for Frank Wright, objecting creditor.

CUSHMAN, District Judge (after stating the facts as above).

Unless the referee was authorized to re-examine and redetermine the questions decided by the Board of Tax Appeals, there is no necessity to examine questions other than those stated by claimant and already quoted.

Pertinent provisions of the law relating to the Board of Tax Appeals appear in 26 USCA §§ 1211 to 1228, inclusive. Section 1224, as amended (Revenue Act 1926, § 1001, as amended...

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