Black v. Commissioner of Internal Revenue

HEALY, Circuit Judge.

The case is here on petition to review an order of the Board of Tax Appeals assessing deficiencies in petitioner’s income taxes for the years 1934 and 1935.

Petitioner was married in 1901. Thereafter until 1915 he lived with his wife in Pomeroy, Washington, at which time the couple removed to Oregon where they have since resided.

In 1910 petitioner and his brother each inherited from their father an undivided one quarter interest in 3,400 acres of farm land in Garfield County, Washington. In 1931 they acquired, by deed from their mother, an undivided one half interest in…