Walker v. Commissioner of Internal Revenue

BINGHAM, Circuit Judge.

This is a review of the decision of the Board of Tax Appeals holding there is due from the estate of William H. Walker, who resided at the time of his death at Bridgton, Me., a deficiency tax of $242.69 for the calendar year 1931, under and by virtue of the provisions of the Revenue Act of 1928 (45 Stat. 798, § 22 [26 U.S.C.A. § 22 and note]). The only question raised for consideration is whether the Board erred in determining that the sum of $10,-000 received by William H. Walker in 1931 was compensation for services and not a gift.

*62The salient facts are that the…