McCLURE v. UNITED STATES

No. 7064.

228 F.2d 322 (1955)

John E. McCLURE and Helen M. McClure, Appellants, v. The UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided December 6, 1955.


Attorney(s) appearing for the Case

William P. McClure, Washington, D. C. (John P. McClure, Washington, D. C., on brief), for appellants.

George F. Lynch, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., and George C. Doub, U. S. Atty., Baltimore, Md., on brief), for appellee.

Before PARKER, Chief Judge, DOBIE, Circuit Judge, and BARKSDALE, District Judge.


PARKER, Chief Judge.

This is an appeal in a tax case involving income tax for the year 1950. Taxpayers are husband and wife, who were married in 1944, and who filed a single return jointly under the provisions of section 51(b) of the Revenue Act of 1948. The controversy arises with respect to an item of income amounting to $54,154.62 collected by the husband, an attorney at law, in the year 1950, but representing more than 80% of the payment for services performed...

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