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ROWAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9796.

120 F.2d 515 (1941)

ROWAN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 4, 1941.

Attorney(s) appearing for the Case

Muckleroy McDonnold, of San Antonio, Tex., for petitioners.

Richard H. Demuth and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Irving M. Tullar, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HOLMES, Circuit Judge.

The question in this case is whether petitioners were entitled to deduct, in their United States income-tax returns for 1937, income taxes alleged to have accrued to the Republic of Mexico in 1937 which were paid in 1938.

The firm of Rowan and Hope is a domestic partnership which does business in Texas and Mexico. The members of the partnership and their wives filed separate income-tax returns for the calendar year 1937 which included...

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