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STEPHENSON v. COMMISSIONER OF INTERNAL REVENUE

No. 8661.

43 F.2d 348 (1930)

STEPHENSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

September 12, 1930.

Attorney(s) appearing for the Case

T. S. Allen, of Lincoln, Neb. (H. J. Requartte and O. C. Wood, both of Lincoln, Neb., on the brief), for appellant.

Barham R. Gary, Special Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellee.

Before STONE and VAN VALKENBURGH, Circuit Judges, and DAVIS, District Judge.

DAVIS, District Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in asserting a deficiency of income tax for the year 1921 in the sum of $975.71, and for the year 1922, in the sum of $1,701.84 against appellant.

The appellant claims that he was entitled to certain deductions from income under section 214(a) of the Revenue...

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