UNITED STATES v. SHAFTO

No. 7437.

246 F.2d 338 (1957)

UNITED STATES of America, Appellant, v. G. Richard SHAFTO, Appellee.

United States Court of Appeals Fourth Circuit.

Decided July 15, 1957.


Attorney(s) appearing for the Case

Melva M. Graney, Atty., Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, I. Henry Kutz and Fred E. Youngman, Attys., Department of Justice, Washington, D. C., N. Welch Morrisette, Jr., U. S. Atty., and Irving F. Belser, Asst. U. S. Atty., Columbia, S. C., on brief), for appellant.

S. Augustus Black, Columbia, S. C. (McKay, McKay, Black & Walker, Columbia, S. C., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and HAYNSWORTH, Circuit Judges.


SOPER, Circuit Judge.

This suit was brought by G. Richard Shafto, the taxpayer, to secure a refund of additional income taxes collected from him in the years 1944 to 1947. The taxes were assessed upon rents paid by lessees of a property owned by the taxpayer, and the question for decision is whether the rents were taxable to him or to his wife, who had received the rents under assignments of the leases and had reported them in her separate income tax returns. The...

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