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COMMISSIONER OF INTERNAL REVENUE v. DALLAS' ESTATE

No. 57.

110 F.2d 743 (1940)

COMMISSIONER OF INTERNAL REVENUE v. DALLAS' ESTATE.

Circuit Court of Appeals, Second Circuit.

March 25, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Sewall Key, and John J. Pringle, Jr., all of Washington, D. C., for petitioner.

No appearance for respondent.

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

PATTERSON, Circuit Judge.

The question is whether refund for overpayment of income tax was barred by limitation. Dallas, the taxpayer, filed income tax return for the year 1933, showing net income of $17,339 and tax of $1,120.20. By error he included in gross income an item of $19,566 received from a firm of which he had formerly been a member; of the amount received only $4,186.20 in fact represented income. He paid the...

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