MORGAN v. FINNEGAN

No. 14097.

182 F.2d 649 (1950)

MORGAN v. FINNEGAN, Collector of Internal Revenue.

United States Court of Appeals Eighth Circuit.

Rehearing Denied July 21, 1950.


Attorney(s) appearing for the Case

Karol A. Korngold, St. Louis, Mo., (Frey & Korngold, St. Louis, Mo., were with him on the brief), for appellant.

Carlton Fox, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott, and Elizabeth B. Davis, Special Assistants to the Attorney General, Drake Watson, United States Attorney, and William V. O'Donnell, Assistant United States Attorney, St. Louis, Mo., were with him on the brief), for appellee.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.


SANBORN, Circuit Judge.

The plaintiff (appellant) and his wife, in 1943 and 1944, owned real estate in St. Louis, Missouri, as tenants by the entirety. All of this real estate, except one parcel, was rented to a company of which the plaintiff was the President. The wife received the rentals, reported them as her income in her separate federal income tax returns, and paid the taxes upon them. The Commissioner of Internal Revenue determined that one-half of the net...

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