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HELVERING v. SCHIMMEL

No. 11622.

114 F.2d 554 (1940)

HELVERING, Commissioner of Internal Revenue, v. SCHIMMEL et al.

Circuit Court of Appeals, Eighth Circuit.

September 13, 1940.

Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Don W. Stewart, of Lincoln, Neb. (Stewart, Stewart & Whitworth, of Lincoln, Neb., on the brief), for respondents.

Before SANBORN, THOMAS, and VAN VALKENBURGH, Circuit Judges.

VAN VALKENBURGH, Circuit Judge.

This is a proceeding to review a decision of the Board of Tax Appeals. It involves solely the question of when, for the purpose of taking a deduction from income by a taxpayer on the accrual basis, general city taxes on real estate in cities of the metropolitan class in Nebraska, accrue.

As stipulated:

"During the taxable year 1932 Charles Schimmel (the tax-payer, now deceased) was a resident of the State of Nebraska...

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