BRUCE v. COMMISSIONER OF INTERNAL REVENUE

No. 216.

42 F.2d 197 (1930)

Julia Andrews BRUCE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Second Circuit.

May 19, 1930.


Attorney(s) appearing for the Case

Raymond B. Goodell, of New York City, for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and John Vaughan Groner, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

This petitioner owned 350 shares of stock of the Andrews & Hitchcock Iron Company, which she owned prior to March 1, 1913, and sold on March 11, 1916, under the circumstances and terms referred to in the case of Logan v. Commissioner (C. C. A.) 42 F.2d 193, decided this day. She also inherited 550/4000 interest from her mother's estate. The income in question was moneys received during two years, 1918 and...

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