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UNION TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7026.

115 F.2d 86 (1940)

UNION TRUST CO. OF PITTSBURGH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied November 7, 1940.

Attorney(s) appearing for the Case

J. Merrill Wright, Robert A. Rundle, and J. Stanton Carson, all of Pittsburgh, Pa., and David R. Shelton, of Washington, D. C. (Wright & Rundle, of Pittsburgh, Pa., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.

Before BIGGS, CLARK, and GOODRICH, Circuit Judges.

CLARK, Circuit Judge.

Appellant's actual complaint is against a confusion of definition. The tax collector, the economists, the Congress, and the United States Supreme Court have not been altogether in accord on the tax meaning of "income". The bewilderment has been augmented by a constitutional and practical necessity of interpreting each other's theories. Our category and therefore obligation is simpler. We need consider only the opinions of our highest court.<...

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