HELVERING v. DRIER

No. 3859.

79 F.2d 501 (1935)

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

Circuit Court of Appeals, Fourth Circuit.

October 8, 1935.


Attorney(s) appearing for the Case

Joseph M. Jones and Howard P. Locke, Sp. Assts. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Herman J. Galloway, of Washington, D. C. (Harold G. Aron, of New York City, on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and CHESNUT, District Judge.


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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