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CONGDON v. COMMISSIONER OF INTERNAL REVENUE

No. 11207.

99 F.2d 318 (1938)

CONGDON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 3, 1938.

Attorney(s) appearing for the Case

Rollo F. Hunt and A. L. Agatin, both of Duluth, Minn. (Hunt & Palmer, of Duluth, Minn., on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Mr. Norman D. Keller, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before SANBORN, THOMAS, and BOOTH, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals redetermining an alleged deficiency in the income taxes of Clara B. Congdon for the year 1931. The sole question presented is whether $16,386.90, received in 1931 by Mrs. Congdon from the testamentary trustees of the estate of her deceased husband, Chester A. Congdon, was taxable to her as income. The Commissioner determined that it was taxable, and, upon review, the Board of...

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