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LINDSTROM v. COMMISSIONER OF INTERNAL REVENUE

No. 10862.

149 F.2d 344 (1945)

LINDSTROM v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 18, 1945.

Attorney(s) appearing for the Case

Ralph G. Lindstrom, of Los Angeles, Cal., in pro. per.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Maryhelen Wigle, Sp. Assts. Atty. Gen., for respondent.

Before MATHEWS, STEPHENS and BONE, Circuit Judges.

BONE, Circuit Judge.

Income tax deficiencies for 1940 were assessed against Ralph G. Lindstrom and Katherine Lindstrom, his wife.1 The question before us is whether the Commissioner of Internal Revenue erred in refusing to allow taxpayers the benefit of Section 107, of the Internal Revenue Code, as added by Revenue Act 1939, § 220, 26 U.S.C.A. Int. Rev.Code, § 107 note, in respect of their distributive share of a fee received...

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