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BARTLETT v. COMMISSIONER OF INTERNAL REVENUE

No. 4624.

114 F.2d 634 (1940)

BARTLETT et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

September 6, 1940.

Attorney(s) appearing for the Case

Richard W. Kiefer and J. Kemp Bartlett, both of Baltimore, Md., for petitioners.

Howard P. Locke, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty Gen., on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals (hereinafter called the Board), which redetermined a deficiency in the petitioners' income tax liability for the year 1935.

The petitioners, J. Kemp Bartlett and his wife, Mary D. Bartlett, filed a joint income tax return for the year 1935 with the Collector of Internal Revenue for Baltimore, Maryland. They deducted...

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