HELVERING v. ELIAS

No. 277.

122 F.2d 171 (1941)

HELVERING, Com'r of Internal Revenue, v. ELIAS. ELIAS v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied December 8, 1941.


Attorney(s) appearing for the Case

Edgar B. Bronson, Jr., of New York City (Jeremiah T. Mahoney, of New York City, of counsel), for taxpayer.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for the Commissioner.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


Writ of Certiorari Denied December 8, 1941. See 62 S.Ct. 361, 86 L.Ed. ___.

L. HAND, Circuit Judge.

This case comes up upon petitions by the Commissioner and the taxpayer to review an order of the Board of Tax Appeals which re-assessed the taxpayer's income tax for the years 1934 and 1935. The controversy arises over four separate deeds of trust executed by the taxpayer on July 1, 1929, by each of which she conveyed $25,000 to her husband in trust for one...

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