COMMISSIONER OF INTERNAL REVENUE v. GREEN

No. 10810.

148 F.2d 157 (1945)

COMMISSIONER OF INTERNAL REVENUE v. GREEN.

Circuit Court of Appeals, Ninth Circuit.

March 9, 1945.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Bernard Chertcoff, and John Costelloe, Sp. Assts. to Atty. Gen., for petitioner.

Gray, Cary, Ames & Driscoll and John M. Cranston, all of San Diego, Cal., for respondent.

Before MATHEWS, STEPHENS, and, BONE, Circuit Judges.


BONE, Circuit Judge.

This case involves the taxpayer's income tax liability for the calendar year of 1939. Before the Tax Court, the case of Ralph J. Green, a brother of the taxpayer, was consolidated with the case of Lawrence R. Green, respondent herein. Both cases involve substantially the same state of facts. The holding and decision of the Tax Court, (reported in 3 T.C. 74) was adverse to the Commissioner who sought review of the...

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