HALLER v. HELVERING

No. 5844.

68 F.2d 780 (1934)

HALLER v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided January 15, 1934.


Attorney(s) appearing for the Case

William J. Byrne, of Washington, D. C., for petitioner.

G. A. Youngquist, Sewall Key, C. M. Charest, J. Louis Monarch, F. Edward Mitchell, and John D. Foley, all of Washington, D. C., for respondent.

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


HITZ, Associate Justice.

This petitioner presents for review a decision by the Board of Tax Appeals sustaining the Commissioner's determination of a deficiency in her income taxes for the years 1924 and 1925 amounting to $1,113.30 and $3,017.23 respectively.

She is the widow of Jacob Haller, who died in Erie, Pa., in 1895, leaving a will and a going grocery business then worth less than $25,000 to be carried on by his three executors so long as they profitably...

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