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COMMISSIONER OF INTERNAL REVENUE v. BRADLEY

No. 5852.

56 F.2d 728 (1932)

COMMISSIONER OF INTERNAL REVENUE v. BRADLEY et al.

Circuit Court of Appeals, Sixth Circuit.

March 8, 1932.

Attorney(s) appearing for the Case

Hayner N. Larson, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and De Witt M. Evans, all of Washington, D. C., on the brief), for petitioner.

C. W. Dudley, of Washington, D. C. (Roper, Hurrey & Dudley, of Washington, D. C., on the brief), for respondent.

Before HICKS and HICKENLOOPER, Circuit Judges, and TUTTLE, District Judge.

TUTTLE, District Judge.

This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals allowing, as a deduction from the gross income of a deceased taxpayer, a payment of taxes which the Commissioner contends was deductible only from the gross income of the executors of the estate of such deceased, who are the respondents here.

The material facts are not in dispute, and may be stated, sufficiently for the purposes...

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