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EISENMENGER v. COMMISSIONER OF INTERNAL REVENUE

No. 12828.

145 F.2d 103 (1944)

EISENMENGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

October 23, 1944.

Attorney(s) appearing for the Case

Pierce Butler, Jr., of St. Paul, Minn. (Jack C. Foote, Edgar G. Vaughan, and Doherty, Rumble, Butler, Sullivan & Mitchell, all of St. Paul, Minn., on the brief), for petitioner.

Robert Koerner, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS, and RIDDICK, Circuit Judges.

GARDNER, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States determining a deficiency in petitioner's income taxes for the calendar years 1936 and 1937. The facts are not in dispute. The issue is whether dividends received during the tax able years by a trust, in the form of deferred debenture notes, constituting income for the years involved, were distributable by the trust to the...

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