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COMMISSIONER OF INTERNAL REVENUE v. MASTERSON

No. 9903.

127 F.2d 252 (1942)

COMMISSIONER OF INTERNAL REVENUE v. MASTERSON. MASTERSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied May 29, 1942.

Attorney(s) appearing for the Case

L. W. Post, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner, Com'r of Internal Revenue.

Harry C. Weeks and Benj. L. Bird, both of Fort Worth, Tex., and Chas. H. Keffer, of Amarillo, Tex., for Anna Eliza Masterson.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

Rehearing Denied May 29, 1942. See 128 F.2d 526.

McCORD, Circuit Judge.

The Board of Tax Appeals determined a deficiency in gift tax against Anna Eliza Masterson for the year 1935. By cross-petitions for review both the Commissioner and the taxpayer contest the Board's determination. The decision of the Board is reported, Masterson v. Commissioner, 42 B.T.A. 419.

In stating the facts we substantially follow the findings...

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