P. A. BIRREN & SON v. COMMISSIONER OF INTERNAL REVENUE

No. 7157.

116 F.2d 718 (1940)

P. A. BIRREN & SON, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 15, 1941.


Attorney(s) appearing for the Case

Wilbur A. Giffen, of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Bureau of Internal Revenue, of Washington, D. C., and Sewall Key, Asst. Atty. Gen., for respondent.

Before MAJOR and KERNER, Circuit Judges, and LINDLEY, District Judge.


KERNER, Circuit Judge.

Petitioner, P. A. Birren & Son, Inc., seeks review of a decision of the Board of Tax Appeals redetermining a deficiency in petitioner's income tax for the year 1933 in the amount of $1,391.15. The original deficiency determined by the Commissioner was $3,087.34, but was reduced to $1,391.15 upon redetermination by the Board pursuant to concessions made by the Commissioner at the hearing before the Board.

Petitioner was transferee...

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