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BASS v. COMMISSIONER OF INTERNAL REVENUE

No. 3769.

129 F.2d 300 (1942)

BASS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

June 24, 1942.

Attorney(s) appearing for the Case

Edward C. Thayer, of Boston, Mass., and Erwin N. Griswold, of Cambridge, Mass. (E. Barton Chapin, of Boston, Mass., on the brief), for petitioner.

Samuel H. Levy, Sp. Asst. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Gerald L. Wallace, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Edith B. Bass, petitioner herein, brings for review a decision of the Board of Tax Appeals upholding the Commissioner's determination that there is a deficiency of $150,596.51 in petitioner's income tax for the calendar year 1937. Practically the entire amount of the deficiency resulted from a ruling that an issue of preferred stock by Bird & Son, Inc. to its shareholders incident to a readjustment of the corporation's capital structure...

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