Commissioner v. Proctor Shop, Inc. (82 F.2d 795, 1936)

United States Court of Appeals for the Ninth Circuit 1936-03-20

Citations

Full opinion text

PER CURIAM. This case involves the same parties and the same question as that this day decided in Commissioner of Internal Revenue v. The Proctor Shop, Inc. (C.C.A.) 82 F.(2d) 792, save that the taxes in question are for the taxable year ending January 31, 1929. Upon that authority, the decision of the Board of Tax Appeals is affirmed.