Jonas-Cadillac Co. v. Commissioner

Full title: JONAS-CADILLAC CO. v. COMMISSIONER OF INTERNAL REVENUE

Court: Circuit Court of Appeals, Seventh Circuit

Date published: May 28, 1930

41 F.2d 141 (7th Cir. 1930)

Opinion

No. 4313.

May 28, 1930.

Petition for Review of Order of United States Board of Tax Appeals.

Petition by the Jonas-Cadillac Company for review of an order of the United States Board of Tax Appeals approving a determination of a deficiency in income and profits taxes by the Commissioner of Internal Revenue.

Affirmed.

Lawrence A. Olwell, of Milwaukee, Wis., for petitioner.

F. Edward Mitchell, of Washington, D.C., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

ALSCHULER, Circuit Judge.

The questions involved in this appeal relate to the period for which the income and profits tax return was made, whether for a fiscal or a calendar year. No question of fact is involved, nor any contention respecting the amount of the deficiency, if the method adopted by the Commissioners and approved by the Board of Tax Appeals is the correct one.

In respect to this we see no reason for amending or supplementing the findings of fact and the opinion of the Board of Tax Appeals as reported in 16 B.T.A. 932; and, approving them as we do, the judgment of the Board favorable to respondent herein is affirmed.