REED v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4948, 4952, 4949-4951.

129 F.2d 908 (1942)

REED v. COMMISSIONER OF INTERNAL REVENUE (two cases). REED et al. v. COMMISSIONER OF INTERNAL REVENUE. LARUS v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fourth Circuit.

July 31, 1942.


Attorney(s) appearing for the Case

Robert J. Heberle, of Richmond, Va., for petitioners.

Newton K. Fox, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

These appeals involve deficiencies in income taxes for the year 1936 of a total of $6,483.05. The opinion of the Board of Tax Appeals (hereinafter called the Board), is reported in 45 B.T.A. 1130. Since the petitioners raise no question respecting the findings of fact of the Board, we adopt as fair and accurate the following summary of facts presented in the Board's brief:

All of the petitioners are residents of the State of Virginia...

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