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POWER v. COMMISSIONER OF INTERNAL REVENUE

No. 9388.

61 F.2d 625 (1932)

POWER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 18, 1932.

Attorney(s) appearing for the Case

William H. Oppenheimer, of St. Paul, Minn. (Frederick N. Dickson, Frank C. Hodgson, Montreville J. Brown, Stan D. Donnelly, and Edwin B. Baer, all of St. Paul, Minn., on the brief), for petitioner.

John MacC. Hudson, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Brooks Fullerton, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before STONE and KENYON, Circuit Judges, and OTIS, District Judge.

STONE, Circuit Judge.

This is a petition to review the action of the Board of Tax Appeals which affirmed the Commissioner in a deficiency tax assessment on certain income (from a trust) which petitioner claims was assigned to her husband and taxable to him and not to her. The taxable year is 1924 in this petition. Other petitions covering the same matter for the years 1926 and 1927 are, under stipulation, to abide the result here.

The will of the mother of...

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