Cf. Shoenberg v. Commissioner, 77 F.2d 446 (C. C.A. 8); Cole v. Helburn, 4 F. Supp. 230; Zimmermann v. Commissioner, supra, note 7.See H.Rep. No. 1546, 75th Cong., 1st Sess., p. 26, supra, note 8.
Commissioner v. Neaves, 9 Cir., 81 F.2d 947; Charles E. Mitchell v. Com'r, 32 B.T.A. 1093. Cole v. Helburn, D.C., 4 F. Supp. 230; Commissioner v. Hales, 7 Cir., 76 F.2d 916. The mutual vendees are "sympathetic". This is rather less than denied.
23, with interest. Cole v. Helburn, 4 F. Supp. 230. On April 7, 1933, the District Court in Kentucky entered judgment in favor of the taxpayer in the sum of $8,269.03, with interest from May 14, 1932, until paid, and the court also entered a certificate of probable cause therein.