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BROWN-ROGERS-DIXSON CO. v. COMMISSIONER OF INT. REV.

No. 4805.

122 F.2d 347 (1941)

BROWN-ROGERS-DIXSON CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

August 26, 1941.

Attorney(s) appearing for the Case

J. B. Grice, of Washington, D. C., for petitioner.

Louise Foster, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals sustaining the determination, by the Commissioner of Internal Revenue, of a deficiency in the income taxes of the petitioner, Brown-Rogers-Dixson Company, a North Carolina corporation, for the years 1936 and 1937 in the sums of $4,172.58 and $3,619.65.

After a hearing the Board, in November, 1940, entered a decision affirming the determination of the...

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