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COMMISSIONER OF INTERNAL REVENUE v. PARK

No. 7210.

113 F.2d 352 (1940)

COMMISSIONER OF INTERNAL REVENUE v. PARK.

Circuit Court of Appeals, Third Circuit.

June 29, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., for petitioner.

Joseph Gilfillan, of Philadelphia, Pa., for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

MARIS, Circuit Judge.

This is a petition by the Commissioner of Internal Revenue for the review of a decision of the Board of Tax Appeals. The record discloses that on December 14, 1923, the taxpayer made and delivered to his wife his demand note under seal for $150,000. The note bore interest at the yearly rate of 6% and was secured by 6,000 shares of American Stores Company stock as collateral. For each of the succeeding years the petitioner paid his wife $9,000...

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