EARLE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2402-2404.

38 F.2d 965 (1930)

EARLE v. COMMISSIONER OF INTERNAL REVENUE, and two other cases.

Circuit Court of Appeals, First Circuit.

March 5, 1930.


Attorney(s) appearing for the Case

Philip Nichols, of Boston, Mass. (Arthur P. Teele and Joseph A. Boyer, both of Boston, Mass., on the brief), for petitioners.

Morton P. Fisher, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and John MacC. Hudson and Sewall Key, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., on the brief), for Commissioner.

Before BINGHAM and WILSON, Circuit Judges, and MORRIS, District Judge.


MORRIS, District Judge.

These are three appeals from a decision of the Board of Tax Appeals denying the petitioners a redetermination of an alleged deficiency in their income taxes for the year 1923.

The amounts involved are respectively $717.23 in the case of Arthur H. Earle; $736.41 in the case of Foster B. Earle; and $4,045.47 in the case of Arthur H. Earle, executor.

The three cases depend upon the same state of facts, and were heard together....

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