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HERNDON v. COMMISSIONER OF INTERNAL REVENUE

No. 12617.

175 F.2d 55 (1949)

HERNDON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 3, 1949.

Attorney(s) appearing for the Case

Homer J. Fisher, Dallas, Tex., for petitioner.

Virginia H. Adams, Ellis N. Slack, and Morton K. Rothschild, Sp. Assts. to Attorney Gen., Theron Lamar Caudle, Asst. Atty. Gen., and Charles Oliphant, Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

This appeal involves an alleged deficiency in income taxes for the year 1944 in the amount of $5,227.30. The principal cause of the deficiency was the disallowance by the Commissioner of a deduction of $16,366.75 taken by appellant and his wife in computing their community income for the year 1944. The latter amount represented compensation earned by their son, Milton Herndon, under a contract of employment...

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