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PECK v. COMMISSIONER OF INTERNAL REVENUE

No. 349.

77 F.2d 857 (1935)

PECK et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 3, 1935.

Attorney(s) appearing for the Case

J. Sterling Halstead, of New York City, for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The testatrix, Mrs. Peck, died on April 17, 1928. The Board of Tax Appeals determined deficiencies of $1,748.60 and $4,200.75 for the periods of January 1 to April 17, 1928, and April 18 to December 31, 1928, respectively. These deficiencies resulted from the commissioner's treatment of dividends paid during 1928 on certain shares of stock of F. W. Woolworth Company. The stock on which these dividends were paid had previously been lent by Mrs...

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