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COMMISSIONER OF INTERNAL REVENUE v. WOOLLEY

No. 367.

122 F.2d 167 (1941)

COMMISSIONER OF INTERNAL REVENUE v. WOOLLEY.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied December 15, 1941.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for the petitioner, Commissioner of Internal Revenue.

Elden McFarland, of Washington, D. C., (Ellwood W. Kemp, Jr., and G. A. Donohue, both of New York City, of counsel), for respondent Daniel P. Woolley.

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

Writ of Certiorari Denied December 15, 1941. See 62 S.Ct. 365, 86 L.Ed. ___.

AUGUSTUS N. HAND, Circuit Judge.

The question before us is whether the income, accruing after June 19, 1934, from a trust created by the respondent, Daniel P. Woolley, on February 10, 1933, should be taxed as part of his income for the year 1934. The Board decided that it was properly returned as the income of the trust rather than of the...

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