Morsman v. Commissioner of Internal Revenue

90 F.2d 18 (1937)

MORSMAN

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 10621.

Circuit Court of Appeals, Eighth Circuit.

April 30, 1937.

Rehearing Denied May 21, 1937.

Edgar M. Morsman, Jr., of Omaha, Neb. (Edgar M. Morsman, III, of Omaha, Neb., on the brief), for petitioner.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals which sustained the action of the…