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COMMISSIONER OF INTERNAL REVENUE v. TYLER

No. 5297.

72 F.2d 950 (1934)

COMMISSIONER OF INTERNAL REVENUE v. TYLER et al.

Circuit Court of Appeals, Third Circuit.

September 11, 1934.

Attorney(s) appearing for the Case

Walter L. Barlow and Sewall Key, both of Washington, D. C., for petitioner.

Wm. R. Spofford and Dudley T. Easby, Jr., both of Philadelphia, Pa., for respondents.

Before DAVIS and THOMPSON, Circuit Judges, and FAKE, District Judge.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The facts, as set forth in the petitioner's brief, are as follows:

The respondents are the trustees of the last will and testament of William L. Elkins, deceased, and in that capacity were the holders of 66 shares of the capital stock of the Delaware Company which had been acquired by the decedent prior to March 1, 1913, and upon the latter date had a value of...

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