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WALKER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8449, 8450.

91 F.2d 297 (1937)

WALKER v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fifth Circuit.

July 21, 1937.

Attorney(s) appearing for the Case

T. C. Wilkinson, of Brownwood, Tex., for petitioner.

Ellis N. Slack and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

FOSTER, Circuit Judge

These two cases involve the same issues and may be conveniently disposed of together. J. A. Walker and wife, M. Elizabeth Walker, filed separate returns for income taxes for the year 1930, dividing the community income, under the laws of Texas, and taking a deduction of $5,000 each for a charitable donation, hereafter referred to. The Commissioner of Internal Revenue disallowed this deduction and determined a deficiency of $1,394.59 as to each...

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