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MARX v. COMMISSIONER OF INTERNAL REVENUE

No. 4452.

179 F.2d 938 (1950)

MARX et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

February 7, 1950.

Attorney(s) appearing for the Case

Emily Marx, Alstead, N. H., for petitioners.

Sumner M. Redstone, Sp. Asst. to the Atty. Gen., (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before MAGRUDER, Chief Judge, and GOODRICH and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

These petitions for review of two decisions of the Tax Court of the United States raise questions with respect to the individual income tax liability of the petitioner Marx for the year 1940, and of the joint income tax liability of the petitioner Marx and her husband, the petitioner House, for the year 1941. For present purposes there is no occasion to state the voluminous facts in full detail. They adequately appear in the unreported findings...

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