COMMISSIONER OF INTERNAL REVENUE v. BARBOUR

No. 9146.

136 F.2d 486 (1943)

COMMISSIONER OF INTERNAL REVENUE v. BARBOUR.

Circuit Court of Appeals, Sixth Circuit.

June 24, 1943.


Attorney(s) appearing for the Case

William A. Clineburg, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for petitioner.

John M. Hudson, of Detroit, Mich. (Samuel E. Gawne, of Detroit, Mich., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.


HICKS, Circuit Judge.

Petition to review a decision of the Board of Tax Appeals, that respondent had overpaid her income tax for the year 1937 in the sum of $3,885.81. The facts found by the Board are undisputed. They are, briefly, as follows:

Respondent owned an undivided one-half interest in three parcels of real estate fronting on Woodward Avenue in Detroit, upon which were three buildings used in respondent's business.

On November 17, 1927, the...

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