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LEACH v. COMMISSIONER OF INTERNAL REVENUE

No. 2522.

50 F.2d 371 (1931)

LEACH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 28, 1931.

Attorney(s) appearing for the Case

O. Walker Taylor, of Boston, Mass., for petitioner for review.

Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Andrew D. Sharpe, and John G. Remey, Sp. Assts. to Atty. Gen., and C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the Commissioner.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

ANDERSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals, sustaining the Commissioner of Internal Revenue in his determination of deficiencies in the petitioner's income taxes of $7,133.45 for 1921, and of $1,823.09 for 1922.

The questions are: (1) Whether the board erred in holding the petitioner not entitled to deduct $50,000 of an estate tax until 1922; (2) in holding that her deduction for 1922 should be reduced...

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