Garden City Feeder Co. v. Commissioner of Internal Rev.

GARDNER, Circuit Judge.

This case is before us on petition to review a decision of the Board of Tax Appeals. The taxpayer, petitioner here, appealed to the Board of Tax Appeals from a determination by the Commissioner of Internal Revenue of its income for the years 1918 to 1923, inclusive; the Commissioner having found deficiencies in taxes amounting in the aggregate, with penalties, to $61,381.95. The basis of the Commissioner’s alleged errors is not here important.

The cause, being at issue, was set down for hearing before Board Member Hon. Sumner L. Trussell, sitting as Division No. 6 of the…