HAMILTON v. COMMISSIONER OF INTERNAL REVENUE

No. 2192.

24 F.2d 668 (1928)

HAMILTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

March 5, 1928.


Attorney(s) appearing for the Case

Robert C. McKay, of Boston, Mass., for petitioner.

J. M. Leinenkugel, of Boston, Mass. (Mabel Walker Willebrandt, C. M. Charest, and L. W. Scott, all of Washington, D. C.), for respondent.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


ANDERSON, Circuit Judge.

This is a petition for a review of a decision of the Board of Tax Appeals, holding the petitioner liable for $11,378.15 as a deficiency in his income tax for 1922.

The question is whether the petitioner is taxable for the entire income from the business then conducted by him, or whether one-fourth, or $20,703.66, is the income of his wife. The facts appear in the depositions of the petitioner and his wife; there was no other evidence...

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