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BLAIR v. ROTH

No. 5183.

22 F.2d 932 (1927)

BLAIR, Commissioner of Internal Revenue, v. ROTH.

Circuit Court of Appeals, Ninth Circuit.

December 12, 1927.

Attorney(s) appearing for the Case

Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and A. George Bouchard, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C. (Brice Toole, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., and Norman J. Morrison, Sp. Asst. Atty. Gen., of counsel), for plaintiff in error.

Meserve, Mumper, Hughes & Robertson, of Los Angeles, Cal., for defendant in error.

Before GILBERT, RUDKIN, and DIETRICH, Circuit Judges.

DIETRICH, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals (44 Stat. 105, 110 [26 USCA §§ 1226, 1227]). During the year 1921 the appellee, Wm. A. Roth, and Edith M. Roth, his wife, were residents of California and were severally in the employ of the Los Angeles Lime Company. The latter's salary was $5,309.90 and that of the appellee substantially greater. In his individual income tax return for that year appellee reported, with...

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