Leydig v. Commissioner of Internal Revenue

43 F.2d 494 (1930)

LEYDIG

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 230.

Circuit Court of Appeals, Tenth Circuit.

September 8, 1930.

L. P. Brooks, of Wichita, Kan. (L. A. Hasty and J. B. Nash, both of Wichita, Kan., on the brief), for petitioner.

Randolph C. Shaw, Sp. Asst. to Atty. Gen. (C. M. Charest, of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, of Washington, D. C., on the brief), for respondent.

Before COTTERAL, PHILLIPS, and McDERMOTT, Circuit Judges.

COTTERAL, Circuit Judge.

Appellant seeks a review of the decision of the Board of Tax Appeals. He and his wife made…