Swenson v. Commissioner

WALKER, Circuit Judge.

This case heretofore was in this court on the petition of the respondent, the Commissioner of Internal Revenue, for review of the action of the Board of Tax Appeals on, the petition of the petitioner herein, the executor of the estate of Mrs. Christina Swenson, deceased, for a redetermination of an assessment of a deficiency of income tax for the year 1919, made by the respondent against the petitioner, which assessment was a result of a finding by the respondent that 2,400 shares of the capital stock of the Swensondale Oil Company, a Texas corporation, received in 1919…