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SOMMERS v. COMMISSIONER OF INTERNAL REVENUE

No. 666.

63 F.2d 551 (1933)

SOMMERS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

February 20, 1933.

Attorney(s) appearing for the Case

E. R. Campbell, of Denver, Colo. (Elmer L. Brock, John P. Akolt, and Milton Smith, Jr., all of Denver, Colo., on the brief), for petitioner.

Andrew D. Sharpe, Sp. Asst. to the Atty. Gen. (G. A. Youngquist and Sewall Key, Sp. Assts. to the Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Clark, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before LEWIS, COTTERAL, and PHILLIPS, Circuit Judges.

COTTERAL, Circuit Judge.

The income tax involved is of the deceased husband of petitioner, for the calendar year 1922. A deficiency was found by the Commissioner, of $16,615.23, as to which there were some adjustments, leaving a net deficiency of $14,531.26. A redetermination was sought before the Board of Tax Appeals, and the Commissioner's holding was affirmed. The administratrix now appeals to this court, asserting there...

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