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MERRIMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 2568.

55 F.2d 879 (1932)

MERRIMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

Rehearing Denied February 25, 1932.

Attorney(s) appearing for the Case

James F. Armstrong, of Providence, R. I. (Roger T. Clapp and Hinckley, Allen, Tillinghast, Phillips & Wheeler, all of Providence, R. I., on the brief), for petitioner.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Prew Savoy, Sp. Atty., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM and WILSON, Circuit Judges, and MORRIS, District Judge.

MORRIS, District Judge.

This is a petition to review a decision of the Board of Tax Appeals affirming a decision of the Commissioner of Internal Revenue determining a deficiency of $492.33 in petitioner's income tax for the year 1926.

The facts are brief. During the taxable year 1926 the petitioner paid an attorney's bill and legal expenses incurred in 1923, in an unsuccessful effort to break the will of her aunt. The will was sustained by a decree of the...

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