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HOUK v. COMMISSIONER OF INTERNAL REVENUE

No. 12391.

173 F.2d 821 (1949)

HOUK et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

April 12, 1949.

Attorney(s) appearing for the Case

Helen Goodner, George A. Stinson, Ellis N. Slack, and S. Dee Hanson, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue and Bernard D. Daniels, Sp. Atty., both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES and LEE, Circuit Judges.

LEE, Circuit Judge.

Nine separate petitions to review decisions of the Tax Court holding petitioners liable for income tax deficiencies for the year 1941 bring this case before us.1 Their common gravamen is the application of § 23(k) (1) of the Internal Revenue Code, as amended, 26 U.S.C.A. § 23(k) (1). Particularly, the controlling question is whether the McFaddin Trust is entitled, in computing its net income for the fiscal...

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