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COMMISSIONER OF INTERNAL REVENUE v. BEROLZHEIMER

Nos. 63, 64.

116 F.2d 628 (1940)

COMMISSIONER OF INTERNAL REVENUE v. BEROLZHEIMER (two cases).

Circuit Court of Appeals, Second Circuit.

December 23, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue.

Mark Eisner, of New York City (Mark Eisner and Walter F. Sloan, both of New York City, of counsel), for respondents.

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

AUGUSTUS N. HAND, Circuit Judge.

These proceedings concern income taxes for the year 1934. The Commissioner of Internal Revenue has filed petitions for review (1) of a decision of the Board of Tax Appeals adjudging an overpayment of $1,095.95 by Alfred C. Berolzheimer, and (2) an overpayment of $5,696.40 by Edwin M. Berolzheimer. The appeals were argued together.

Trust of Alfred C. Berolzheimer.

Alfred C. Berolzheimer executed a declaration of trust...

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