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BERKOWITZ v. COMMISSIONER OF INTERNAL REVENUE

No. 7148.

108 F.2d 319 (1939)

BERKOWITZ v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

November 28, 1939.

Attorney(s) appearing for the Case

Charles M. Trammell and Donald McGovern, both of Washington, D. C., and William W. Hall, of Pittston, Pa., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and John A. Gage, Sp. Asst's. to Atty. Gen., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

In 1892 two persons, a peddler and a housewife, started a retail grocery business in Exeter, Pennsylvania. To this humble enterprise they seem to have contributed about $150 apiece and the credit of one Brown, R. 31. For the next forty-three years they devoted all their judgment and labor in complete cooperation with one another to the conduct and development of their store. The enterprise prospered, and a substantial part of its profits were...

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