COMMISSIONER OF INTERNAL REVENUE v. DANA

No. 6766.

103 F.2d 359 (1939)

COMMISSIONER OF INTERNAL REVENUE v. DANA.

Circuit Court of Appeals, Third Circuit.

March 28, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for petitioner.

Benjamin Mahler, of New York City, for respondent.

Before DAVIS, MARIS, and BUFFINGTON, Circuit Judges.


DAVIS, Circuit Judge.

The commissioner determined that there was a deficiency of $125,534.97 in the income taxes of Charles A. Dana, taxpayer, for the year 1929. The taxpayer thereupon filed a petition for review with the Board of Tax Appeals which, on June 11, 1937, filed its opinion (36 B.T.A. 97) in which it found that the commissioner had "erred in determining the above deficiency". From the order of redetermination entered thereon, the commissioner appealed to...

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