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COMMISSIONER OF INTERNAL REVENUE v. HART

No. 6573.

76 F.2d 864 (1935)

COMMISSIONER OF INTERNAL REVENUE v. HART.

Circuit Court of Appeals, Sixth Circuit.

April 9, 1935.

Attorney(s) appearing for the Case

F. A. LeSourd, of Washington, D. C. (Frank J. Wideman and Sewall Key, both of Washington, D. C., on the brief), for petitioner.

William A. Rhodes, of Detroit, Mich., for respondent.

Thomas G. Long, of Detroit, Mich., amicus curiæ.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

This review involves income by way of interest on a so-called "land contract" under which real estate in Michigan, originally held by the respondent and wife as tenants by the entirety, was sold, and comes to us again for consideration on petition for rehearing, which we grant. The Commissioner contends that if the vendors' interest in the contract remains an estate by the entirety, the interest upon the unpaid balance is the income of the husband...

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