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RIKER v. COMMISSIONER OF INTERNAL REVENUE

No. 249.

42 F.2d 150 (1930)

RIKER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 19, 1930.

Attorney(s) appearing for the Case

William H. Button, of New York City, and Lawrence A. Baker and Henry Ravenel, both of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John Vaughan Groner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge (after stating the facts as above).

No one does, or could, consider the $33,000 as anything but income to the estate. We agree that the estate was not bound to pay any of this income to Harmon W. Hendricks before final settlement. Notwithstanding this, it did in fact pay the above sum out of its income to him in 1923, and there is nothing to indicate in the slightest that this was not a perfectly proper...

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