Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The PROCTOR SHOP, Inc., Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1936-03-20
Citations: 82 F.2d 795
Docket Number: No. 7734
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The PROCTOR SHOP, Inc., Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 82
Pages: 795–795

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The PROCTOR SHOP, Inc., Respondent.
No. 7734.
Circuit Court of Appeals, Ninth Circuit.
March 20, 1936.
Before WILBUR, GARRECHT, and HANEY, Circuit Judges.

Opinion:
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.