TATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11110, 11109.

97 F.2d 658 (1938)

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

Circuit Court of Appeals, Eighth Circuit.

July 5, 1938.


Attorney(s) appearing for the Case

George T. Priest, of St. Louis, Mo. (Robert E. Moloney and Boyle & Priest, all of St. Louis, Mo., on the brief), for petitioner.

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

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.


THOMAS, Circuit Judge.

These are petitions to review two decisions of the Board of Tax Appeals redetermining deficiencies in the income taxes of Mrs. Jennie E. Tate and her deceased husband, Frank R. Tate, for the year 1928. The cases were heard together below, and are presented upon a single record in this court, the facts in each case being identical.

The taxpayers each owned 750 shares in the Middleton Theatre Company...

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