HELVERING v. STORMFELTZ

No. 12797.

142 F.2d 982 (1944)

HELVERING, Com'r of Internal Revenue, v. STORMFELTZ.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied June 30, 1944.


Attorney(s) appearing for the Case

Ray A. Brown, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Robert N. Anderson, Sp. Asst. to Atty. Gen., and L. W. Post, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

E. H. Gamble, of Kansas City, Mo., for respondent.

Before GARDNER, JOHNSEN, and RIDDICK, Circuit Judges.


GARDNER, Circuit Judge.

This matter is before us on petition to review a decision of the United States Tax Court, which on redetermination of a deficiency in respondent's income tax for 1939 found no tax due.

The facts are not in dispute and were stipulated. So far as here material, they are as follows: T. W. Ballew, respondent's grandfather, died intestate in 1911, leaving respondent as one of his four heirs at law. As respondent was then a minor, a guardian...

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