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WALKER v. COMMISSIONER OF INTERNAL REVENUE

No. 3197.

88 F.2d 61 (1937)

WALKER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

Rehearing Denied March 24, 1937.

Attorney(s) appearing for the Case

William D. Whitney, of New York City (Richard H. Wilmer, of Washington, D. C., and George G. Tyler and Cravath, de Gersdorff, Swaine & Wood, all of New York City, on the brief), for petitioners for review.

John G. Remey, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is a review of the decision of the Board of Tax Appeals holding there is due from the estate of William H. Walker, who resided at the time of his death at Bridgton, Me., a deficiency tax of $242.69 for the calendar year 1931, under and by virtue of the provisions of the Revenue Act of 1928 (45 Stat. 798, § 22 [26 U.S.C.A. § 22 and note]). The only question raised for consideration is whether the Board erred in determining that...

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