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FOLEY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6282, 6381.

94 F.2d 958 (1938)

FOLEY et al. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. FOLEY et al.

Circuit Court of Appeals, Third Circuit.

January 18, 1938.

Attorney(s) appearing for the Case

Wm. J. Conlen, J. Harry La Brum, George E. Beechwood, and Conlen, La Brum & Beechwood, all of Philadelphia, Pa., for taxpayers.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, both of Washington, D. C., for Commissioner.

Before BUFFINGTON, THOMPSON, and BIGGS, Circuit Judges.

BIGGS, Circuit Judge.

Two appeals are here involved. The first is in case No. 6282 and is that of the executor and executrices of the estate of Thomas J. Foley from a decision of the Board of Tax Appeals. The second is in case No. 6381, and is the appeal of the Commissioner of Internal Revenue from a decision of the Board. Since both appeals arise largely out of the same facts and circumstances, they will be considered by us in one opinion.1

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