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O'REAR v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6803, 6819.

80 F.2d 473 (1935)

O'REAR v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. O'REAR.

Circuit Court of Appeals, Sixth Circuit.

December 6, 1935.

Attorney(s) appearing for the Case

Elwood Hamilton and J. C. W. Beckham, Jr., both of Louisville, Ky., for O'Rear.

Frank J. Wideman, Sewall Key, and S. Dee Hanson, all of Washington, D. C., for the Commissioner.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

The proceeding before the Board of Tax Appeals in each case involved taxes for the calendar year 1922. The taxpayer is E. C. O'Rear, a lawyer practicing at Frankfort, Ky. On January 2, 1922, he entered into an agreement with W. D. Fowler by which the latter was to acquire a one-third interest in his law firm, including all fees thereafter collected upon new or former employment of either. The agreement in part is as follows: "As further differential...

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