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FRIEND v. COMMISSIONER OF INTERNAL REVENUE

No. 6636.

102 F.2d 153 (1939)

FRIEND et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied March 31, 1939.

Attorney(s) appearing for the Case

Thomas H. Fisher, of Chicago, Ill., for petitioners.

Robert N. Anderson, James W. Morris, Sewall Key, and L. W. Post, all of Washington, D. C. (Thomas H. Fisher, of Chicago, Ill., of counsel), for respondent.

Before SPARKS, TREANOR, and KERNER, Circuit Judges.

KERNER, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals affirming a deficiency of the income tax of Henry Friend for the calendar year ending in 1928 under the Revenue Act of 1928, 45 Stat. 791. The petitioner died during the pendency of the cause before the Board of Tax Appeals and his executors were substituted as petitioners.

The petitioners challenge the correctness of the findings as to the fair market...

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