DENMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9792.

73 F.2d 193 (1934)

DENMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied November 17, 1934.


Attorney(s) appearing for the Case

A. F. Schaetzle and B. J. Flick, both of Des Moines, Iowa (Stiver & Schaetzle, of Des Moines, Iowa, on the brief), for petitioner.

Helen R. Carloss, Sp. Asst. Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst. Atty. Gen., and Walter L. Barlow, Sp. Asst. Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.


VAN VALKENBURGH, Circuit Judge.

This is an appeal from orders of redetermination of the Board of Tax Appeals, affirming the rulings of the Commissioner of Internal Revenue, and deciding that there were deficiencies in income taxes for the years 1925, 1926, and 1927. The amounts are not in controversy. Decedent, during these years, was employed as manager of the waterworks system of the city of Des Moines, Iowa, and the only question presented is whether his salary...

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