Mente v. Commissioner

WALKER, Circuit Judge.

Each of the petitioners sought a rede-termination of a deficiency of income tax for the year 1928 determined by the Commissioner of Internal Revenue, which determination was based upon the receipt by the taxpayer of part of a sum, with interest thereon, paid by the government in refund of income taxes overpaid by Mente & Co., Inc., a Louisiana corporation, for years prior to April 1, 1925. The proceedings under the several petitions were consolidated and the cases were heard and decided together by the Board of Tax Appeals. In that hearing the petitioners, who were…