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COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO

No. 8766.

125 F.2d 532 (1942)

COMMISSIONER OF INTERNAL REVENUE v. SHAPIRO.

Circuit Court of Appeals, Sixth Circuit.

February 5, 1942.

Attorney(s) appearing for the Case

F. E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and F. E. Youngman, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

F. E. Hagler, of Memphis, Tenn., for respondent.

Before SIMONS, HAMILTON, and McALLISTER, Circuit Judges.

HAMILTON, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals involving income taxes of respondent, Morris Shapiro, for the calendar year 1934, on the gain realized by him upon the sale of his one-half interest in a partnership. The single question presented is whether respondent realized capital net gain within the meaning of Section 117 of the Revenue Act of 1934, c. 277, 48 Stat. 680-772, 26 U.S.C.A., Internal Revenue Act of 1934...

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