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NELSON v. COMMISSIONER OF INTERNAL REVENUE

No. 4443.

104 F.2d 521 (1939)

NELSON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 12, 1939.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C. (Osman E. Swartz, of Charleston, W. Va., on the brief), for petitioners.

Lee A. Jackson, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and WAY, District Judge.

PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals sustaining a deficiency assessment of income tax on a joint return filed by husband and wife for the year 1933. Only one question is presented and it is thus succinctly and correctly stated in the brief of petitioner: "Where a husband and wife exercise the privilege of filing a single joint return for a taxable period in which is reported aggregate gross income from the sale of non capital...

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