Commissioner v. Kerbaugh

First Circuit Court of Appeals

Decided Jan. 16, 1935.

First Circuit Court of Appeals · decided 1935-01-16

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1935-01-16

How this case has been cited

Cited by 16 later decisions — most recently December 1975

4 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Harry Marselli, Sp. Asst, to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Sewall Key, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

¶2Henry S. Kerbaugh, pro se.

¶3 *750Argued before BINGHAM, WILSON, and MORTON, Circuit Judges.

¶4PER CURIAM.

¶5The Board of Tax Appeals is authorized to establish its own rules of procedure and to determine whether those rules are complied with. .Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.

¶6The decision of the Board of Tax Appeals is affirmed.