BLAIR v. BYERS

No. 8374.

35 F.2d 326 (1929)

BLAIR, Commissioner of Internal Revenue, v. BYERS.

Circuit Court of Appeals, Eighth Circuit.

October 9, 1929.


Attorney(s) appearing for the Case

Helen R. Carloss, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

C. L. Byers, of San Diego, Cal., for appellee.

Before KENYON and VAN VALKENBURGH, Circuit Judges, and OTIS, District Judge.


VAN VALKENBURGH, Circuit Judge.

The Commissioner of Internal Revenue added to the gross income, for the years 1920 to 1923, of Howard Webster Byers, now deceased, amounts received by him as attorney and counselor for the board of waterworks trustees of the city of Des Moines, Iowa, whereby there resulted deficiencies in income taxes for such years in the sum of $758.27. Byers appealed from the finding of the Commissioner to the Board of Tax Appeals, which, upon hearing...

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