Commissioner v. Green

BONE, Circuit Judge.

This case involves the taxpayer’s income tax liability for the calendar year of 1939. Before the Tax Court, the case of Ralph J. Green, a brother of the taxpayer, was consolidated with the case of Lawrence R. Green, respondent herein. Both cases involve substantially the same state of facts. The holding and decision of the Tax Court, (reported in 3 T.C. 74) was adverse to the Commissioner who sought review of the Ralph J. Green case in the Eighth Circuit Court of Appeals. Appeal in the Ralph J. Green case resulted in a reversal of the decision of the Tax Court on January…