DAVIDSON v. COMMISSIONER OF INTERNAL REVENUE

No. 10884.

94 F.2d 303 (1938)

DAVIDSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

January 27, 1938.


Attorney(s) appearing for the Case

E. J. Svoboda, of Omaha, Neb. (J. A. C. Kennedy, Yale C. Holland, G. L. DeLacy, and R. E. Svoboda, all of Omaha, Neb., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before STONE, WOODROUGH, and VAN VALKENBURGH, Circuit Judges.


VAN VALKENBURGH, Circuit Judge.

This case was heard before the Board of Tax Appeals, and now by this court on petition for review, in connection with a companion case, 94 F.2d 300, in which the taxpayer's husband, James E. Davidson, was petitioner. The facts, in so far as they concern the question here presented, are that Mrs. Davidson was the owner of 400 shares of stock of the American Gas & Electric Company. They were deposited...

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