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FITCH v. HELVERING

No. 9822.

70 F.2d 583 (1934)

FITCH v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

April 16, 1934.

Attorney(s) appearing for the Case

Joseph F. Rosenfield, of Des Moines, Iowa (Joseph G. Gamble and Gamble, Read & Howland, all of Des Moines, Iowa, on the brief), for petitioner.

John G. Remey, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE and SANBORN, Circuit Judges, and WYMAN, District Judge.

SANBORN, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals redetermining a deficiency in petitioner's income taxes for the calendar year 1925 of $3,554.04. (27 B. T. A. 615.)

The question presented is whether the cancellation of petitioner's indebtedness by the F. W. Fitch Company in December, 1925, was a gift or a dividend.

On January 1, 1925, the petitioner was a resident of Des Moines, Iowa, and was and had been the...

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