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KESSLER v. UNITED STATES

No. 7705.

124 F.2d 152 (1941)

KESSLER v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided November 26, 1941.

As Amended on Denial of Rehearing December 19, 1941.

Attorney(s) appearing for the Case

James P. Garland, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, and Helen R. Carloss, Sp. Assts. to the Atty. Gen., and Gerald A. Gleeson, U. S. Atty., of Philadelphia, Pa., on the brief), for appellant.

Michael A. Coll, of Philadelphia, Pa., for appellee.

Frederick E. S. Morrison, of Philadelphia, Pa. (Drinker, Biddle & Reath, of Philadelphia, Pa., on the brief), amici curiæ.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

This is an appeal by the government from a judgment for the plaintiff in a suit brought in the District Court for the Eastern District of Pennsylvania for the recovery of income taxes alleged to have been erroneously assessed and collected. The plaintiff had acquired a 5% interest in the partnership of N. W. Ayer & Son, an advertising agency, by purchase on January 1, 1920. Later he acquired additional interests not here material. On April...

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