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SIVLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 7549.

75 F.2d 916 (1935)

SIVLEY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 4, 1935.

Attorney(s) appearing for the Case

Marcus L. Samuels, of San Francisco, Cal., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Fred E. Youngman, and Andrew D. Sharpe, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR and GARRECHT, Circuit Judges, and CAVANAH, District Judge.

WILBUR, Circuit Judge.

This is a proceeding brought by the petitioners to review a decision of the Board of Tax Appeals fixing his income tax for the calendar year 1927. The question involved is that of the tax upon $31,063.02, being that portion of the income of petitioners which represents the compensation of George C. Sivley for the calendar year 1927, thus accruing in 1927, which was paid January 16, 1928. The petitioners treated this income as community income...

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