MORRISSEY v. COMMISSIONER OF INTERNAL REVENUE

No. 8900.

103 F.2d 234 (1939)

MORRISSEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 11, 1939.


Attorney(s) appearing for the Case

Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal., and L. A. Luce, of Washington, D. C. (William A. Breen, of San Francisco, Cal., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Berryman Green, and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals sustaining, in part, a determination by the Commissioner of Internal Revenue that there were deficiencies in respect of petitioner's income tax for 1932 and 1933.

Petitioner is an inheritance tax appraiser of the State of California. He appraises estates in probate for the state inheritance tax and for the probate court's administration. His income for these services...

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