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LYNCHBURG TRUST & S. BANK v. COMMISSIONER OF INT. REV.

No. 3541.

68 F.2d 356 (1934)

LYNCHBURG TRUST & SAVINGS BANK et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1934.

Attorney(s) appearing for the Case

Thomas J. Williams, of Lynchburg, Va. (Paul E. Sackett, of Lynchburg, Va., on the brief), for petitioners.

J. P. Jackson, Sp. Asst. Atty. Gen. (Sewall Key, Sp. Asst. Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and CHESNUT, District Judge.

SOPER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals, adjudging deficiencies in income taxes against petitioners in the amounts of $202.43, $843.19, $265.55, and $331.54 for the respective years 1926, 1927, 1928, and 1929. The case involves the right of petitioners to deduct in their fiduciary returns, under section 219 (b) (2) and (3) of the Revenue Act of 1926 (44 Stat. 9, 33), and under section 162 (b) and (c) of the Revenue...

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