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BARBOUR v. COMMISSIONER OF INTERNAL REVENUE

No. 8319.

89 F.2d 474 (1937)

BARBOUR v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 6, 1937.

Attorney(s) appearing for the Case

Pat N. Fahey, of Houston, Tex., for petitioner.

Norman D. Keller, Ellis N. Slack, and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

The commissioner found, and the board affirmed, that one-half of the profit on liquidation of stock, property of the community of Mr. and Mrs. Clyde Barbour, in fact paid to and received by the independent executors of Clyde Barbour, deceased in 1931, while the estate was still in administration, was in law received by and taxable to Mrs. Barbour as income in that year.

By her petition for review Mrs. Barbour takes issue with this...

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