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COMMISSIONER OF INTERNAL REVENUE v. ROGERS' ESTATE

No. 170.

135 F.2d 35 (1943)

COMMISSIONER OF INTERNAL REVENUE v. ROGERS' ESTATE et al.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Granted June 21, 1943.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Arthur A. Armstrong, and N. Barr Miller, Sp. Assts. to Atty. Gen., for petitioner.

John W. Drye, Jr., Harold A. Donegan, and Arthur W. Siegrist, all of New York City, for respondents.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

Writ of Certiorari Granted June 21, 1943. See ___ U.S. ___, 63 S.Ct. 1446, 87 L.Ed. ___.

FRANK, Circuit Judge.

This court disagrees with the Tax Court and agrees with the Commissioner. However, the several members of this court arrive at that conclusion by different paths. I shall, therefore, describe only my own path.

The taxpayer, purporting to rely on Helvering v. Grinnell, 294 U.S. 153, 55 S.Ct. 354, 79 L.Ed. 825...

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