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BOWERS v. SLOCUM

No. 324.

20 F.2d 350 (1927)

BOWERS, Collector of Internal Revenue, v. SLOCUM et al.

Circuit Court of Appeals, Second Circuit.

June 6, 1927.

Attorney(s) appearing for the Case

Charles H. Tuttle, U. S. Atty., of New York City (Thomas J. Crawford and Edward Feldman, Asst. U. S. Attys., both of New York City, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for plaintiff in error.

De Forest Bros., of New York City (Robert Thorne, of New York City, of counsel), for defendants in error.

Before L. HAND and SWAN, Circuit Judges, and CAMPBELL, District Judge

CAMPBELL, District Judge (having stated the facts as above).

The determination of the question raised in the case at bar depends upon the construction of the provisions of section 219 (a) (b) (c), and section 231(6), of the Revenue Act of 1918.

The provision of section 219 (a) (1), of the Revenue Act of 1918, applied to all of the income received by the estate during the period of administration or settlement of the estate, and by subdivision (b) the duty...

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