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SHELLABARGER v. COMMISSIONER OF INTERNAL REVENUE

No. 4220.

38 F.2d 566 (1930)

SHELLABARGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

February 28, 1930.

Attorney(s) appearing for the Case

Charles C. Le Forgee, of Chicago, Ill., for petitioner.

John G. Remey, of Washington, D. C., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

ALSCHULER, Circuit Judge.

Beyond mention in its finding of facts that respondent's ground for such determination was that the payments to Georgia and the bank were in the nature of gifts, the Board's opinion makes no mention of this, but seems to predicate its conclusion upon the ground that the contract did not assume to give Georgia and the bank any right to demand and receive from the trustees of the two trusts any part of the net income therefrom, but could demand...

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