Helvering v. Jarvis

NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, here referred to as the Board. The opinion of the Board is reported in 43 B.T.A. 439. Income taxes for the year 1935, of the respondent, William D. P. Jarvis, an infant, here referred to as the taxpayers are involved. The Commissioner of Internal Revenue determined a deficiency against the taxpayer in the amount of $1,086.30, and taxpayer petitioned the Board for a review. The Board after a hearing found in favor of the taxpayer and the Commissioner petitions this court for a review of…