San Joaquin Valley Poultry Producers' Ass'n v. Commissioner

MATHEWS, Circuit Judge.

Here for review is a decision of the Board of Tax Appeals 1 which sustained a determination by respondent, the Commissioner of Internal Revenue, that there were deficiencies in respect of petitioner’s income taxes for 1936 and 1937. The determination resulted from respondent’s inclusion of three sums ($1,683.56, $2,215.29 and $5,722.72) in computing petitioner’s net income for 1936 and his inclusion of two sums ($2,601.90 and $5,358.46) in computing petitioner’s net income for 1937. The question is whether or not these sums— the $1,683.56, the $2,215.29, the $5,722.72,…