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CRAIN v. COMMISSIONER OF INTERNAL REVENUE

No. 10064.

75 F.2d 962 (1935)

CRAIN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 11, 1935.

Attorney(s) appearing for the Case

George E. H. Goodner, of Washington, D. C., for petitioners.

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

Before WOODROUGH and FARIS, Circuit Judges, and DONOHOE, District Judge.

FARIS, Circuit Judge.

The Board of Tax Appeals, having sustained a deficiency assessment against petitioners in the sum of $1,042.45, for income taxes for the year 1919, the case comes to this court on a petition to review the decision of the Board. It arose on the following simple and conceded facts:

Prior to 1916, the taxpayer, now deceased (and herein represented by appellants who are executors of decedent's estate), jointly with one Wesson, his son-in...

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