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COMMISSIONER OF INTERNAL REVENUE v. TERRY

No. 6966.

69 F.2d 969 (1934)

COMMISSIONER OF INTERNAL REVENUE v. TERRY.

Circuit Court of Appeals, Fifth Circuit.

March 24, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Ballinger Mills, of Galveston, Tex., for respondent.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

BRYAN, Circuit Judge.

Anna Davis Terry, a married woman living with her husband in Texas, was given by will a portion of "the net interest, income and revenue arising from the property bequeathed * * * during her lifetime." She and her husband made separate income tax returns for 1926, each including therein one-half of the income received under the will during that year. The returns as so made were approved by the Board of Tax Appeals on the ground that, under the...

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