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SAKS v. HIGGINS

29 F.Supp. 996 (1939)

SAKS et al. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

October 27, 1939.

Attorney(s) appearing for the Case

Maass & Davidson of New York City (David J. Levy, of New York City, of counsel), for plaintiffs.

John T. Cahill, U. S. Atty., of New York City (David McKibbin, 3rd, Asst. U. S. Atty., of New York City, of counsel), for defendant.

GODDARD, District Judge.

The case came on for hearing on motion of plaintiffs for judgment on the pleadings and the cross motion by the defendant for judgment in his favor. There is no dispute as to the facts and the sole issue of law presented is the validity of Article 11, Regulation 80, which was adopted by the Commissioner of Internal Revenue as an interpretation of Section 202(a) of the Revenue Act of 1935, 26 U.S...

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