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MISTROT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8037, 8066.

84 F.2d 545 (1936)

MISTROT v. COMMISSIONER OF INTERNAL REVENUE (two cases). COMMISSIONER OF INTERNAL REVENUE v. MISTROT. SAME v. MISTROT'S ESTATE.

Circuit Court of Appeals, Fifth Circuit.

June 30, 1936.

Attorney(s) appearing for the Case

Austin F. Anderson, of Fort Worth, Tex., for J. L. Mistrot and another.

Robert H. Jackson, Asst. Atty. Gen., Harry Marselli and Sewall Key, Sp. Assts. to Atty. Gen., and Herman Oliphant, Gen. Counsel, Dept. of Treasury, and Lloyd W. Creason, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

FOSTER, Circuit Judge.

These cases present an appeal and cross-appeal from a decision of the Board of Tax Appeals. They were consolidated for argument and may be disposed of by one opinion.

J. L. Mistrot and his wife, residents of Texas, filed separate returns for community income taxes for the year 1929. The Commissioner determined deficiencies of $10,151.54 as to each taxpayer. The wife died before the notice of deficiency was served and her husband, having...

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