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CURRY v. COMMISSIONER OF INTERNAL REVENUE

No. 8979.

158 F.2d 344 (1946)

CURRY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

November 29, 1946.

Attorney(s) appearing for the Case

Robert L. Elliott, Jr., Addison L. Gardner, and Robert C. Barney, all of Chicago, Ill., for petitioner.

Douglas W. McGregor, Sewell Key, Helen R. Carlos, Hilbert P. Zarky, Department of Justice, and J. P. Wenchel and John W. Smith, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before MAJOR and KERNER, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

This is a petition to review a decision of the Tax Court approving the Commissioner's assessment of additional taxes against petitioner for the years 1938, 1939, 1940 and 1941. The sole question presented is whether income received by the taxpayer in those years was, to the extent of $10,000 annually, an annuity or bequest within the meaning of Section 22(b) (3) of the Revenue Act of 1938 and of the...

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