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CLEMENTS v. COMMISSIONER OF INTERNAL REVENUE

No. 10751.

88 F.2d 791 (1937)

CLEMENTS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 24, 1937.

Attorney(s) appearing for the Case

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

Warren F. Wattles, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.

WOODROUGH, Circuit Judge.

This is a petition by Kate E. Clements to review the decision of the Board of Tax Appeals (July 2, 1935, unreported) affirming a deficiency in tax of $5,978.56 assessed against her for the calendar year 1929. It appears that the petitioner inherited 265 shares of the stock of the Christy Fire Clay Company and 15 shares of the stock of the Ellenwood Land Company, both "family concerns," upon the death of her husband in March, 1897. Following...

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