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MERREN v. COMMISSIONER OF INTERNAL REVENUE

No. 6005.

51 F.2d 44 (1931)

MERREN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 15, 1931.

Attorney(s) appearing for the Case

W. Scott Wilkinson, C. Huffman Lewis, and Pike Hall, all of Shreveport, La., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, A. H. Conner, and Helen R. Carloss, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. Riley Campbell, Sp. Asst. Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

Petitioner, a resident citizen of the state of Louisiana, complains here of the conclusion of the Board of Tax Appeals that moneys received by him after his marriage, pursuant to a sale contract made before, did not fall into the community of himself and wife.

The facts are brief and simple. They are stated in the finding of the Board of Tax Appeals, 18 B. T. A. 156, and a short statement of them will suffice here.

Petitioner...

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