NICHOLSON v. COMMISSIONER OF INTERNAL REVENUE

No. 10798.

90 F.2d 978 (1937)

NICHOLSON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 28, 1937.


Attorney(s) appearing for the Case

Chase Morsey, of St. Louis, Mo., for petitioner.

W. Croft Jennings, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and


THOMAS, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals (32 B.T.A. 977) affirming deficiencies of income tax for the calendar year 1929 against James Nicholson in the amount of $5,516.51 and against Ada M. Nicholson in the amount of $1,334.71. The cases were consolidated for hearing before the Board and come here upon a joint petition for review.

There are involved in the consolidated cases two items claimed...

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