Hutton v. Commissioner of Internal Revenue

WILBUR, Circuit Judge.

Petitioner seeks to reverse a decision of the United States Board, of Tax Appeals on his' petition for review of the action of the Commissioner of Internal Revenue assessing him as transferee of the C. A. Hutton Flour Company, Ine., for ineome and profit taxes for the calendar years 1919 and 1920, amounting to $6,428.76 for the year 1919 and $1,-454.48 for the year 1920. The Board of Tax Appeals affirmed the Commissioner. The faets upon which the decision of the Board of Tax Appeals rests are either stipulated or admitted in the pleadings. From such stipulation and…