65 F.2d 179 (D.D.C. 1933), 5657, Fleitmann v. Burnet

Docket Nº:5657.
Citation:65 F.2d 179
Party Name:Marie J. J. FLEITMANN and Thomas Crimmins, Executors of Estate of Herman C. Fleitmann, Deceased, Appellants, v. David BURNET, Commissioner of Internal Revenue, Appellee.
Case Date:April 03, 1933
Court:United States Courts of Appeals, Court of Appeals for the District of Columbia Circuit
 
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65 F.2d 179 (D.D.C. 1933)

Marie J. J. FLEITMANN and Thomas Crimmins, Executors of Estate of Herman C. Fleitmann, Deceased, Appellants,

v.

David BURNET, Commissioner of Internal Revenue, Appellee.

No. 5657.

Court of Appeals of the District of Columbia.

April 3, 1933

Argued February 17, 1933.

Appeal from the Board of Tax Appeals.

Howe P. Cochran, of Washington, D. C., for appellants.

G. A. Youngquist, Sewall Key, Morton K. Rothschild, C. M. Charest, and Bruce A. Low, all of Washigton, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.

GRONER, Associate Justice.

The appeal in this case involves income taxes for the year 1919 in the amount of $14,826.50, and is taken from a decision of the Board of Tax Appeals. The taxpayer's returns for the calendar years 1919, 1920, and 1921 were filed, respectively, on March 15 of each succeeding year. Waivers were asked by the commissioner and filed by the taxpayer

Page 180

in much the same manner as in Fleitmann & Crimmins, Executors, v. Commissioner, 62 App. D. C. 88, 65 F.2d 176, and Fleitmann v. Commissioner, 62 App. D. C. 90, 65 F.2d 178, decided this day. The basis of the appeal here, as in those cases, is that the waivers are invalid because the commissioner's name was not...

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