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HELVERING v. EVANS

Nos. 7731, 7732.

126 F.2d 270 (1942)

HELVERING, Commissioner of Internal Revenue, v. EVANS. HELVERING, Commissioner of Internal Revenue, v. MOREHEAD.

Circuit Court of Appeals, Third Circuit.

Decided March 2, 1942.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

James S. Y. Ivins, of Washington, D. C., for respondents.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

These two cases involve the same question. The asserted liability of each taxpayer arises out of the same transaction and the sole difference is that, if the Commissioner's position is upheld, one is liable for a deficiency for one year only, the other for three years.

The liability asserted is claimed under Section 1661 and 1672 of the Revenue Acts of 1934 and 1936 for income...

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