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WALLACE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10547, 10548.

144 F.2d 407 (1944)

WALLACE v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Ninth Circuit.

July 17, 1944.

Attorney(s) appearing for the Case

W. R. Wallace, Jr., of San Francisco, Cal., for petitioner Ina Claire Wallace.

W. R. Ray, of San Francisco, Cal., for petitioner W. R. Wallace, Jr.

Williamson & Wallace, of San Francisco, Cal., for petitioners.

Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., and Sewall Key, Bernard Chertcoff, Robert N. Anderson, and Harry Baum, Sp. Assts, to Atty. Gen., for respondent.

Before WILBUR and GARRECHT, Circuit Judges, and McCORMICK, District Judge.

McCORMICK, District Judge.

These are two petitions for review of decisions of the Tax Court which sustained rulings of the respondent-commissioner disallowing deductions claimed by petitioners, respectively, and in consequence adjudging deficiencies against the respective petitioners in their income taxes for the year 1939.

The petitions have been consolidated and heard upon a single printed record and this opinion will suffice to determine both reviews.<...

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