Summary
In Davison v. Commissioner, 54 F.2d 1077, we affirmed a decision of the Board of Tax Appeals in a case which differed from this one only in that the partnership and the deceased partner both kept their books and filed returns on the calendar year basis.
Summary of this case from Darcy v. Commissioner of Internal RevenueOpinion
No. 63.
November 16, 1931.
Appeal from the United States Board of Tax Appeals.
Charles E. Hotchkiss, Sydney G. Soons, and J. Sterling Halstead, all of New York City, for petitioners.
G.A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D.C., and James K. Polk, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D.C., of counsel), for respondent.
Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
Decision affirmed.