London Shoe Co. v. Commissioner of Internal Revenue

80 F.2d 230 (1935)

LONDON SHOE CO., Inc.,

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 116.

Circuit Court of Appeals, Second Circuit.

December 9, 1935.

Javits & Javits, of New York City (Jacob K. Javits, of New York City, of counsel), for petitioner London Shoe Co., Inc.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for the Commissioner of Internal Revenue.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This appeal involves income taxes of London Shoe Company, Inc., for the year 1931, and the sum in controversy…