UNITED STATES of America, Appellant,
v.
Arthur B. KOONTZ and Mazie W. Koontz, his wife, Appellees.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued May 27, 1955.
Decided May 27, 1955.
Attorney(s) appearing for the Case
George F. Lynch, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to the Atty. Gen., Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., and William T. Lively, Jr., Asst. U. S. Atty., Charleston, W. Va., on brief), for appellant.
Harry B. Lambert, Donald O. Blagg, A. G. Stone, Rummel, Blagg & Stone, and Koontz & Koontz, Charleston, W. Va., on brief, for appellees.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
United States Court of Appeals, Fourth Circuit.
PER CURIAM.
The question presented by this appeal is the same as that decided by this court in Hofferbert v. Marshall, 4 Cir., 200 F.2d 648, viz.: Do the provisions of the Revenue Act of 1948, 26 U.S.C.A. §§ 12(d), 51(b), 107(a), permitting the splitting of income in a return by husband and wife apply to an item of long term income earned by the husband over a period of years? We are satisfied that the answer given to that...
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