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HODGKINS v. COMMISSIONER OF INTERNAL REVENUE

No. 4178.

44 F.2d 43 (1930)

HODGKINS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

October 16, 1930.

Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill., for petitioner.

Frank S. Bright and Lowndes C. Connally, both of Washington, D. C., for petitioner as amici curiæ.

G. A. Youngquist, Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before EVANS, SPARKS, and PAGE, Circuit Judges.

EVANS, Circuit Judge.

Petitioners, through this appeal, seek to review the order of the Board of Tax Appeals which included as part of the estate of Jefferson Hodgkins, for taxation purposes, nine hundred shares of the stock of the Brownell Improvement Company of the fair market value of $260 per share. Hodgkins transferred this stock in trust about fourteen months prior to his death, which was January 2, 1921.

Three questions are presented: (a) the construction...

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