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HOAG v. COMMISSIONER OF INTERNAL REVENUE

No. 1723.

101 F.2d 948 (1938)

HOAG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

December 19, 1938.

Attorney(s) appearing for the Case

Donald C. McCreery, of Denver, Colo. (Lee, Shaw & McCreery, and Wm. A. Bryans, III, all of Denver, Colo., on the brief), for petitioner.

Frederic G. Rita, of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.

WILLIAMS, Circuit Judge.

This petition for review involves a determination by the Board of Tax Appeals as to deficiencies of $1,170.73 and $2,511.19 for the years 1931 and 1932, respectively, in income tax against Frank S. Hoag.

The Star-Journal Publishing Company of Pueblo, a Colorado corporation, declared and paid dividends of $15,000 in 1931 and $13,000 in 1932, respectively. Petitioner's wife Louise M. Hoag, reported these dividends in her income tax returns...

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