COTTON v. HELVERING

Nos. 5879, 5880.

68 F.2d 436 (1933)

COTTON v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided December 11, 1933.


Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C., for petitioner.

G. A. Youngquist, Sewall Key, J. P. Jackson, C. M. Charest, E. Barrett Prettyman, and Nathan Gammon, all of Washington, D. C., for respondent.

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


PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals, sustaining the finding of the Commissioner of deficiencies against petitioner for the years 1927 and 1928.

The facts with which we are concerned are stated by the Board as follows: "The petitioner is the widow of Almon Cotton, who died March 5, 1922, leaving certain property and interests to which she succeeded. Included in such property was a mining lease in the State of Arkansas...

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