SOPER, Circuit Judge.
The Commissioner of Internal Revenue seeks in this case to require Katherine M. Drier, the taxpayer, to include the sum of $54,234.90 in her gross income for the year 1929 in computing her income tax for that year. This sum formed part of certain payments made to her on account of an award by the Mixed Claims Commission, United States and Germany, for property of the taxpayer sequestered by the German government during the World War. The total...
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