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LOWERY v. HELVERING

No. 71.

70 F.2d 713 (1934)

LOWERY v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

May 14, 1934.

Attorney(s) appearing for the Case

James F. Hubbell, of Utica, N. Y., for petitioner.

Milford S. Zimmerman, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, J. P. Jackson, and Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals affirming a deficiency in the petitioner's income tax for 1928. By the third clause of his will, drawn in 1895, the petitioner's husband made the following disposition: "I do hereby give bequeath and devise unto my wife * * * for and during the term of her natural life, the possession, management and control and the rents, profits, use...

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