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MILLIKAN v. COMMISSIONER OF INTERNAL REVENUE

No. 19.

83 F.2d 213 (1936)

MILLIKAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 6, 1936.

Attorney(s) appearing for the Case

J. Marvin Haynes, of Washington, D. C. (Robert H. Montgomery, of New York City, Thos. G. Haight, of Jersey City, N. J., and W. C. Magathan, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

MANTON, Circuit Judge.

Petitioner sold, on March 21, 24, and 28, 1930, through his brokers, 600 shares of the common stock of the American Gas & Electric Company for $88,026, and was taxed the full selling price as a profit for the reason, as the Commissioner stated that he was unable to substantiate the cost of the securities held by him for over two years.

The brokers' records show that immediately prior to this...

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