NUNAN v. GREEN

No. 12893.

146 F.2d 352 (1945)

NUNAN, Commissioner of Internal Revenue, v. GREEN.

Circuit Court of Appeals, Eighth Circuit.

January 8, 1945.


Attorney(s) appearing for the Case

Bernard Chertcoff, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

A. Z. Patterson, of Kansas City, Mo., for respondent.

Before GARDNER, WOODROUGH, and JOHNSEN, Circuit Judges.


WOODROUGH, Circuit Judge.

The Commissioner seeks review of a decision of the Tax Court allowing the respondent a deduction from gross income in computation of his income tax for the year 1939, reported 3 T.C. 74.1

It appears that the respondent here received his shares of the estates of his deceased father and of his deceased wife in distribution long before final assessment of the estate taxes,...

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