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KIMBALL v. COMMISSIONER OF INTERNAL REVENUE

No. 4180.

157 F.2d 816 (1946)

KIMBALL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 1, 1946.

Attorney(s) appearing for the Case

Robert C. McKay, of Boston, Mass., for petitioner for review.

Melva M. Graney, Sp. Asst. to the Atty. Gen., of Washington, D. C. (Douglas W. McGregor, Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Asst. to the Atty. Gen., all of Washington, D. C., on the brief), for Commissioner.

Before MAHONEY, GOODRICH (by special assignment), and WOODBURY, Circuit Judges.

PER CURIAM.

This case comes before us on a petition to review a decision of The Tax Court of the United States which sustained a determination by the Commissioner of Internal Revenue of a deficiency in petitioner's liability for withholding income tax at the source for the years 1941 and 1942, under § 143(b) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 143(b).1

The petitioner is the sole trustee of a trust...

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