PERKINS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8809, 8810.

125 F.2d 150 (1942)

PERKINS et al. v. COMMISSIONER OF INTERNAL REVENUE. PERKINS v. SAME.

Circuit Court of Appeals, Sixth Circuit.

January 15, 1942.


Attorney(s) appearing for the Case

John W. Scott, of Cleveland, Ohio, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Sewall Key, John W. Smith, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to Atty Gen,. for respondent.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.


PER CURIAM.

These consolidated cases determining deficiencies in income tax for the years 1934, 1935, and 1936, came on to be heard upon the records, briefs, and arguments of counsel; and it appearing that petitioner Katharine H. Perkins received two parcels of real property as gifts and that such parcels had been used by the donors for purposes of residence and pleasure, and that since acquisition thereof by the petitioner Katharine H. Perkins both parcels have been...

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