WOOD v. COMMISSIONER OF INTERNAL REVENUE

No. 2977.

75 F.2d 364 (1935)

WOOD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 31, 1935.


Attorney(s) appearing for the Case

Charles W. Morrill, of Boston, Mass. (Willard B. Luther, of Boston, Mass., on the brief), for petitioner.

Berryman Green, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


BINGHAM, Circuit Judge.

Ellen Ayer Wood of Beverly, Mass., has filed a petition to review a decision of the Board of Tax Appeals of July 18, 1934, determining deficiencies in the petitioner's federal income taxes for the calendar year 1929, in the sum of $10,632.51. The petitioner admits that she is liable to a deficiency assessment of about $4,179.35. This leaves some $6,453.16 in controversy.

Prior to April 16, 1927, the petitioner was the owner of 1050...

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