AUGUSTUS N. HAND, Circuit Judge.
The question raised by this appeal is whether the taxpayer H. Lewis Brown is liable for income taxes on a claim for compensation for legal services which was assigned by him to a corporation of which he was the sole stockholder in exchange for its stock after the services were rendered and before the amount was paid by the client.
The taxpayer was a member of the New York law firm of Burroughs & Brown which beginning about...
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