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COMMISSIONER OF INTERNAL REVENUE v. BEHAN

Nos. 18, 19.

90 F.2d 609 (1937)

COMMISSIONER OF INTERNAL REVENUE v. BEHAN (two cases).

Circuit Court of Appeals, Second Circuit.

June 14, 1937.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

Squire, Saunders & Dempsey, of Cleveland, Ohio (Sterling Newell, Clan Crawford, Paul L. Holden, and Edmund Durkin, Jr., all of Cleveland, Ohio, of counsel), for respondents.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

These two petitions for the review of decisions by the Board of Tax Appeals were argued together as they raise the same questions and may be considered in one opinion. They both concern deficiencies in income taxes for the calendar year 1931 which were determined by the Commissioner and disallowed upon review by the Board.

The essential facts were stipulated before the Board, and are that the respondents during the taxable period involved...

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