Todd v. Commissioner of Internal Revenue

153 F.2d 553 (1945)

TODD et al.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 10915.

Circuit Court of Appeals, Ninth Circuit.

December 13, 1945.

Order December 17, 1945.

Rehearing Denied January 17, 1946.

R. E. Brotherton and Aaron Turner, both of Oakland, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Fred E. Youngman, and Helen Goodner, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, STEPHENS, and BONE, Circuit Judges.

DENMAN, Circuit Judge.

This is a review of a decision of the Tax Court determining deficiencies in the income taxes for the calendar…