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CONNELLY v. COMMISSIONER OF INTERNAL REVENUE

No. 9620.

172 F.2d 877 (1949)

CONNELLY et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia Circuit.

Decided January 24, 1949.

Attorney(s) appearing for the Case

Mr. A. Murray Preston and Mr. Caesar L. Aiello, both of Washington, D. C., with whom Mr. John Spalding Flannery, of Washington, D. C., was on the brief, for petitioners.

Mr. Meyer Rothwacks, of Washington, D. C., pro hac vice, by special leave of Court, with whom Mr. Lee A. Jackson, Special Asst. to the Atty. Gen., was on the brief, for respondent. Mr. Carlton Fox, Special Asst. to the Atty. Gen., and Mr. Ellis N. Slack, Attorney, Department of Justice, Mr. Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Mr. Bernard D. Daniels, Special Attorney, Bureau of Internal Revenue, all of Washington, D. C., also entered appearances for respondent.

Before EDGERTON, CLARK and PRETTYMAN, Circuit Judges.

PRETTYMAN, Circuit Judge.

This case is here upon a petition to review a decision of the Tax Court of the United States.

Petitioners are husband and wife. They filed joint income tax returns for 1943 and 1944 and claimed in each year as an exclusion from gross income $1,500 under authority of Section 22(b)(13)(A) of the Internal Revenue Code.1 On the return for 1944, they also excluded $2,171.10 under authority of Section 29.22...

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