HUGGETT v. BURNET

No. 5691.

64 F.2d 705 (1933)

HUGGETT v. BURNET, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided April 3, 1933.


Attorney(s) appearing for the Case

James Craig Peacock, of Washington, D. C., for appellant.

G. A. Youngquist, Sewall Key, Helen R. Carloss, C. M. Charest, and Bruce A. Low, all of Washington, D. C., for appellee.

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


MARTIN, Chief Justice.

This appeal involves deficiencies of income taxes for the calendar years 1925 and 1926. Appellant and his wife filed joint returns for those years. The income involved in this proceeding is that of the wife.

The wife's grandmother, Margaret H. Eaton, a resident of Pennsylvania, died testate on December 22, 1912, and her last will and testament was admitted to probate and her estate was administered in Pennsylvania. At the time of her...

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