Heywood Boot & Shoe Co. v. Commissioner of Internal Rev.

76 F.2d 586 (1935)

HEYWOOD BOOT & SHOE CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 2965.

Circuit Court of Appeals, First Circuit.

April 1, 1935.

Hugh C. Bickford, of Washington, D. C. (R. Kemp Slaughter, of Washington, D. C., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This case involves a deficiency income tax for the year 1926. The income on which the tax was assessed was…