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COMMISSIONER OF INTERNAL REVENUE v. SHERMAN

No. 9223.

135 F.2d 68 (1943)

COMMISSIONER OF INTERNAL REVENUE v. SHERMAN et al.

Circuit Court of Appeals, Sixth Circuit.

April 6, 1943.

Attorney(s) appearing for the Case

Morton K. Rothschild, of Washington, D. C. (Samuel O. Clark, Jr., and Sewall Key, both of Washington, D. C., on the brief), for petitioner.

Guy H. Wells, of Dayton, Ohio (Wellmore B. Turner and E. H. & W. B. Turner, all of Dayton, Ohio, on the brief) for respondents.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The Commissioner of Internal Revenue petitions for a review of the decision of the United States Board of Tax Appeals (now the United States Tax Court) holding that, in the circumstances of this case, no taxable income resulted to the decedent, John Q. Sherman, and his widow, Katherine M. Sherman, from the payment of a mortgage on real estate for less than the face amount of the mortgage indebtedness. The Commissioner of Internal Revenue had...

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