LAMMERDING v. HELVERING

Nos. 7592-7594.

121 F.2d 80 (1941)

LAMMERDING v. HELVERING, Commissioner of Internal Revenue. HILDICK v. SAME (two cases).

United States Court of Appeals for the District of Columbia.

Decided April 28, 1941.


Attorney(s) appearing for the Case

Joseph Bohrer, of Newark, N. J., for petitioners.

Joseph M. Jones, Sp. Asst. to Atty. Gen., and J. P. Wenchel and Robert L. Williams, both of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GRONER, Chief Justice, and MILLER and VINSON, Associate Justices.


VINSON, Associate Justice.

Helen A. K. Hildick, Walter H. Hildick, Jr., and Kathryn Lammerding, petitioners, are, in the order named, the wife, son, and daughter of Walter H. Hildick (Hildick). The petitioners in January, February, and December, 1932, loaned Hildick $5,471.55, $1,500, and $4,000, respectively. No definite time for the payment of the loans was set. Helen A. K. Hildick received two demand notes; Walter H. Hildick, Jr., received a note; neither received...

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