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TWINING v. COMMISSIONER OF INTERNAL REVENUE

No. 323.

83 F.2d 954 (1936)

TWINING v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 1, 1936.

Attorney(s) appearing for the Case

Watson Washburn, of New York City (Perkins, Malone & Washburn, of New York City, of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Francis I. Howley, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

This proceeding relates to the petitioner's income tax for the year 1930. The dispute involves the amount of gain realized on a sale of real estate acquired by the taxpayer under the will of his father who died in 1923, survived by his widow and two sons. By his will the father left the residue of his estate, which included real estate on Long Island, to trustees, to pay the income thereof to his widow during her life, and upon her death the residue...

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