Dixon v. Commissioner of Internal Revenue

Full title: DIXON v. COMMISSIONER OF INTERNAL REVENUE

Court: Circuit Court of Appeals, Seventh Circuit

Date published: Apr 14, 1934

69 F.2d 461 (7th Cir. 1934)

Opinion

No. 5028.

March 15, 1934. Rehearing Denied April 14, 1934.

Elwood G. Godman, of Chicago, Ill., for petitioner.

Pat Malloy, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen. (Edward H. McDermott, Charles O. Parker, and Marcus Whiting, all of Chicago, Ill., of counsel), for respondent.

Before ALSCHULER, EVANS, and FITZHENRY, Circuit Judges.

PER CURIAM.

The instant appeal presents fact and law questions so similar to Laflin v. Commissioner, 69 F.2d 460, this day decided by this court, that we deem it unnecessary to elaborate our reasons therein given for affirming the order of the Board of Tax Appeals. The decision in that case is controlling.

The order of the Board of Tax Appeals is affirmed.