De Maria v. Commissioner of Internal Revenue

Good Law
89 F.2d 553·19 A.F.T.R. (P-H) 400·1937 U.S. App. LEXIS 3523
United States Court of Appeals for the Ninth CircuitApril 13, 1937No. 8198California48 words

Lead Opinion

Haney, J.

The facts are the same as in Perata v. Commissioner (C.C.A.) 89 F.(2d) 550 , except as follows:

The Board found the deficiency to be $25,963.55.

The case is controlled by what we said in Perata v. Commissioner, this day decided. In accordance therewith, the order is reversed.