Long v. Commissioner of Internal Revenue

96 F.2d 270 (1938)

LONG

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 8571.

Circuit Court of Appeals, Ninth Circuit.

April 23, 1938.

Petition for Rehearing Denied May 18, 1938.

Chandler P. Ward, of Los Angeles, Cal., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Alexander Tucker, and John J. Pringle, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

The Commissioner of Internal Revenue disallowed a deduction claimed in petitioner's income tax return and determined a deficiency in the tax liability of…