Dunbar v. Commissioner of Internal Revenue

65 F.2d 447 (1933)

DUNBAR et al.

v.

COMMISSIONER OF INTERNAL REVENUE (two cases).

Nos. 2770-2772.

Circuit Court of Appeals, First Circuit.

May 23, 1933.

Allison L. Newton, of Boston, Mass. (Nutter, McClennen & Fish, of Boston, Mass., on the brief), for petitioners for review.

J. P. Jackson, Sewall Key, and Francis H. Horan, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

BINGHAM, Circuit Judge.

These are petitions to review decisions of the Board of Tax Appeals determining deficiencies in…