COMMISSIONER OF INTERNAL REVENUE v. WALSH

No. 10256.

183 F.2d 803 (1950)

COMMISSIONER OF INTERNAL REVENUE v. WALSH.

United States Court of Appeals District of Columbia Circuit.

Decided April 24, 1950.


Attorney(s) appearing for the Case

Mr. S. Walter Shine, Special Assistant to the Attorney General, for petitioner. Assistant Attorney General Theron L. Caudle, and Messrs. Ellis N. Slack and Robert N. Anderson and Miss Louise Foster, Special Assistants to the Attorney General, were on the brief for petitioner. Mr. Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Mr. Christopher A. Ray, Special Attorney, Bureau of Internal Revenue, Washington, D. C., also entered appearances for the petitioner.

Mr. Louis F. Oberdorfer, Washington, D. C., with whom Miss Carolyn E. Agger, Washington, D. C., was on the brief, for respondent.

Before EDGERTON, PRETTYMAN and PROCTOR, Circuit Judges.


PRETTYMAN, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court of the United States, in which a deficiency in income and victory taxes proposed for the year 1943 and penalties proposed for the years 1942 and 1943 were not approved. Respondent is the divorced wife of Raoul Walsh. They were married in 1916 and separated in 1926. On February 21, 1927, they entered into a...

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