United States v. Paisley

SULLIVAN, District Judge.

This cause has been submitted to the Court on the pleadings and a stipulation of facts.

*238It appears that various deficiencies in income taxes were determined by the Commissioner and assessed against William M. LeMoyne, now deceased, for the years 1922, 1923 and 1925; and that the decedent filed a petition with the United States Board of Tax Appeals, asking for a redetermination of said deficiencies.

The Board of Tax Appeals sustained the deficiencies of the Commissioner, and upon appeal to the United States Circuit Court of Appeals for the Seventh Circuit the decision of…