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LEVEY v. HELVERING

No. 5891.

68 F.2d 401 (1933)

LEVEY v. HELVERING, Com'r of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided December 4, 1933.

Attorney(s) appearing for the Case

W. W. Ross and Richard S. Doyle, both of Washington, D. C., for petitioner.

G. A. Youngquist, Sewall Key, John G. Remey, C. M. Charest, C. A. Ray, and Shelby S. Faulkner, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, HITZ, and GRONER, Associate Justices.

GRONER, Associate Justice.

The single question presented on this petition is whether a certain sum of money received by petitioner from his employer, the Frederick H. Levey Company, Inc., during the year 1928, was "compensation" or a "gift." The Commissioner held it was compensation for services rendered and was taxable. Sections 212 and 213, Revenue Act 1926, 44 Stat. 23 (26 USCA §§ 953, 954); Revenue Act 1928, §§ 212, 213, 45 Stat. 791 (26 USCA...

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