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IRISH v. COMMISSIONER OF INTERNAL REVENUE

No. 7945.

129 F.2d 468 (1942)

IRISH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided June 30, 1942.

Attorney(s) appearing for the Case

Harrison B. McCawley, of Washington, D. C. (Warren W. Grimes, of Washington, D. C., on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and JONES, Circuit Judges.

JONES, Circuit Judge.

This matter is here on the taxpayer's petition for the review of a decision of the Board of Tax Appeals sustaining a deficiency income tax assessment by the Commissioner of Internal Revenue for the years 1935 and 1936 under the following circumstances.

In 1935 the petitioner transferred by deed approximately $250,000 worth of securities to trustees consisting of his son, his son-in-law and a third individual who was not related to the...

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