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HILL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2360, 2361.

38 F.2d 165 (1930)

HILL v. COMMISSIONER OF INTERNAL REVENUE. PLUMER v. SAME.

Circuit Court of Appeals, First Circuit.

January 23, 1930.

Attorney(s) appearing for the Case

Robert G. Dodge, of Boston, Mass. (H. S. Davis, of Boston, Mass., on the brief), for petitioners.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and John MacC. Hudson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

BINGHAM, Circuit Judge.

These petitions, No. 2360 and No. 2361, are to review decisions of the Board of Tax Appeals of February 19, 1929, affirming deficiency assessments of income taxes against the respective petitioners for the calendar years 1920 and 1921. The question involved is the same in both cases. The facts as found by the board are in substance:

The petitioners are partners in the firm of Elmer A. Lord & Co., under which name an insurance agency...

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