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JOHNSON v. COMMISSIONER OF INTERNAL REVENUE

No. 11558.

108 F.2d 104 (1939)

JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied January 10, 1940.

Attorney(s) appearing for the Case

Stanley S. Waite, of St. Louis, Mo. (Lowenhaupt, Waite & Stolar, of St. Louis, Mo. on the brief), for petitioner.

Edward H. Hammond, Sp. Asst. to Atty Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

This appeal is from a decision of the Board of Tax Appeals (39 B.T.A. 702) sustaining the Commissioner in determining a deficiency of $4,840.19 in the petitioner's income tax liability for the years 1934 and 1935. The question presented is whether in computing her net income for these years the taxpayer was entitled to deduct as interest paid on indebtedness certain payments made by her to each of her three sisters. The Commissioner denied the...

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