BROWN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 340, Oct. Term, 1939, 85, Oct. Term, 1940.

115 F.2d 337 (1940)

BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

On Rehearing November 4, 1940.


Attorney(s) appearing for the Case

H. Lewis Brown, of New York City, petitioner in pro. per.

Samuel O. Clark, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.


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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