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COMMISSIONER OF INTERNAL REVENUE v. HILL

No. 8610.

119 F.2d 421 (1941)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sherwin A. HILL, Special Administrator, Estate of John R. McNaughton, Deceased, Respondent.

Circuit Court of Appeals, Sixth Circuit.

April 18, 1941.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Irving M. Tullar, and Howard D. Pack, all of Washington, D. C., for petitioner.

Thomas H. Adams, of Detroit, Mich., for respondent.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

PER CURIAM.

This cause was heard upon the transcript of the record, briefs and argument of counsel, and it appearing that the questions sought to be presented in this action are controlled by the case of Helvering v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L. Ed. ___, 131 A.L.R. 1481, decided January 6, 1941, adverse to the contention of the respondent, the order of the Board, 40 B.T.A. 376, must be reversed.

In our opinion the...

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