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COMMISSIONER OF INTERNAL REVENUE v. MONTGOMERY

Nos. 10911, 10912.

144 F.2d 313 (1944)

COMMISSIONER OF INTERNAL REVENUE v. MONTGOMERY (two cases).

Circuit Court of Appeals, Fifth Circuit.

July 20, 1944.

Attorney(s) appearing for the Case

Helen R. Carloss, Sewall Key, J. Louis Monarch, and Ray A. Brown, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Claude R. Marshall, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for petitioner.

Allen Charlton, of Dallas, Tex., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.

SIBLEY, Circuit Judge.

P. O'B. Montgomery is a construction engineer residing in Texas. In his income tax return for 1936* he showed income from five construction contracts, the largest being with the State of Texas, for building the State Hall, for the Texas Centennial Exposition. This contract during the course of its execution was on July 1, 1936, assigned to a corporation, P. O'B. Montgomery, Incorporated, which returned as its income...

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