COMMISSIONER OF INTERNAL REVENUE v. TIMKEN

Nos. 9518, 9519.

141 F.2d 625 (1944)

COMMISSIONER OF INTERNAL REVENUE v. TIMKEN et al. TIMKEN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1944.


Attorney(s) appearing for the Case

Warren F. Wattles, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

John G. Ketterer, of Canton, Ohio, and Luther Day, of Cleveland, Ohio (David B. Day, of Canton, Ohio, on the brief), for H. H. Timken's Estate.

Before HICKS, MARTIN, and McALLISTER, Circuit Judges.


HICKS, Circuit Judge.

These consolidated cases involve the income tax liability of the estate of H. H. Timken, deceased, herein called the taxpayer, for the years 1935, 1936, and 1937. Case No. 9519 is brought here by petition of the taxpayer for review of a decision of the United States Board of Tax Appeals entered September 28, 1942, to the effect that there were deficiencies in the tax for the years 1935 and 1936 in the respective amounts of $83,425.74 and $17...

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