Peir v. Commissioner of Internal Revenue

96 F.2d 642 (1938)

PEIR

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 8533.

Circuit Court of Appeals, Ninth Circuit.

April 29, 1938.

A. Calder Mackay, of Los Angeles, Cal. (Thomas R. Dempsey, Howard W. Reynolds, and Arthur McGregor, all of Los Angeles, Cal., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and J. Louis Monarch, F. E. Youngman, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals.

The facts are as follows: The Western Oxygen…