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NOEL v. PARROTT

No. 2459.

15 F.2d 669 (1926)

NOEL, Collector of Internal Revenue, v. PARROTT.

Circuit Court of Appeals, Fourth Circuit.

June 8, 1926.

Attorney(s) appearing for the Case

LeRoy L. Hight, Sp. Atty. in office of Solicitor of Internal Revenue, of Washington, D. C. (Paul W. Kear, U. S. Atty., of Norfolk, Va., and A. W. Gregg, Sol. of Internal Revenue, of Washington, D. C., on the brief), for plaintiff in error.

Homer Sullivan, of Washington, D. C. (Harrison Brand, Jr., of Washington, D. C., and Cyrus W. Beale, of Richmond, Va., on the brief), for defendant in error.

Before WADDILL and PARKER, Circuit Judges, and McDOWELL, District Judge.

PARKER, Circuit Judge (after stating the facts as above).

The sole question involved in this case is whether the $35,000, paid to plaintiff under the circumstances above set forth, is taxable as income under the Revenue Act of 1918. The plaintiff contends that it is not so taxable, his position being that it was a gift, and, as such, expressly exempted from taxation as income under the act. The defendant collector contends that it was not a gift, and, if not treated...

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