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DODD v. COMMISSIONER OF INTERNAL REVENUE

No. 10398.

131 F.2d 382 (1942)

DODD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 13, 1942.

Attorney(s) appearing for the Case

Granger Hansell and Pope F. Brock, both of Atlanta, Ga., and John E. McClure, of Washington, D. C., for petitioner.

Benjamin N. Brodsky, Sewall Key, and Samuel H. Levy, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

Gus T. Dodd has filed a petition for review of a decision of the Board of Tax Appeals determining that he was liable for a deficiency in income tax for the year 1935 in the amount of $18,090.56. The decision of the Board is reported, Gus T. Dodd v. Commissioner, 46 B. T. A. 7.

On October 8, 1935, Dodd entered into an agreement with the Equitable Company whereby it was agreed that he, "the owner", would deposit with Equitable, "the agent...

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