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WHITE v. ROSE

No. 7128.

73 F.2d 236 (1934)

WHITE et al. v. ROSE, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

October 31, 1934.

Attorney(s) appearing for the Case

Houston White and Edwin Pearce, both of Atlanta, Ga., for appellants.

Lawrence S. Camp, U. S. Atty., and M. Neil Andrews, Asst. U. S. Atty., both of Atlanta, Ga., Wm. B. Waldo, Sp. Asst. to Atty. Gen., and Frank J. Wideman, Asst. Atty. Gen., for appellee.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

Houston White, R. P. McLarty, and C. L. Emerson, as trustees, made a fiduciary income tax return for the year 1928, claiming as an additional deduction under section 162 of the Revenue Act of 1928 (26 USCA § 2162) about $8,000 paid during the year to Mrs. W. Woods White as a beneficiary under their trust. The deduction was disallowed, and additional taxes were assessed against the trustees which they paid, and refund being refused, they...

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