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MOORHEAD v. COMMISSIONER OF INTERNAL REVENUE

No. 4903.

127 F.2d 37 (1942)

MOORHEAD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 6, 1942.

Attorney(s) appearing for the Case

Henry L. D. Stanford, Jr., of Baltimore, Md. (Joshua W. Miles, of Baltimore, Md., on the brief), for petitioner.

Michael H. Cardoza, IV, Sp.Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and DOBIE, Circuit Judges, and WARING, District Judge.

DOBIE, Circuit Judge.

This appeal involves income taxes for the years 1936 and 1937, in the amounts of $737.95 and $747.30 respectively, assessed against the petitioner, William H. Moorhead (hereinafter called Moorhead). The appeal was taken from a decision of the Board of Tax Appeals (hereinafter called the Board).

Moorhead's grandmother (hereinafter called the testatrix) died on August 21, 1908, leaving a will dated June 13, 1903, under which a trust was...

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