Commissioner of Internal Revenue v. De Leuw

BALTZELL, District Judge.

This is a review of the decision of the United States Board of Tax Appeals which held that there was no deficiency in the income tax of respondent for the years 1929, 1930, and 1931, as had previously been determined by petitioner. There is also a companion case, Commissioner v. R. F. Kelker, Jr., cause No. 6151, in which the same issue is involved, and to which the same facts apply. We entered an order that the transcript of record in cause No. 6151 need not be printed; that the appeals be heard together; and that a like judgment be entered in each case.

On May 20,…