Bergh v. Pedrick

SWAN, Circuit Judge.

This is an appeal by Louis O. Bergh, individually and as executor of the estate of his wife, who died during the pendency of the action, from a judgment dismissing the amended complaint in an action to recover alleged overpayments of income taxes. The action was tried to the court without a jury upon an agreed statement of facts. The sole issue presented is the applicability of section 107 of the Internal Revenue Code, section 220 of the Revenue Act of 1939, 26 U.S.C.A.Int.Rev.Code, § 107, to income items, reported in the joint returns-of the husband and wife for the…