FITCH v. COMMISSIONER OF INTERNAL REVENUE

No. 11306.

103 F.2d 702 (1939)

FITCH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

April 25, 1939.


Attorney(s) appearing for the Case

A. F. Schaetzle, of Des Moines, Iowa, for petitioner.

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

William D. Mitchell, of New York City, Harold B. Tanner, of Providence, R. I., and Rollin Browne, of New York City, amici curiæ.

Before GARDNER and WOODROUGH, Circuit Judges, and OTIS, District Judge.


GARDNER, Circuit Judge.

This case is before us on petition for review of a decision of the United States Board of Tax Appeals determining a deficiency in income taxes against the petitioner for the year 1933, in the sum of $1,555.58. The facts were stipulated, and hence, are not in dispute.

Petitioner, a resident of Des Moines, Iowa, is the divorced husband of Lettie S. Fitch, to whom he was married in 1892. They lived together as husband and wife until 1917...

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