L. HAND, Circuit Judge.
Florence S. Hyman appeals from an order of the Tax Court assessing a deficiency in her income tax for the year 1939, and a second order assessing a gift tax. Bertha M. Gordon appeals from an order assessing a deficiency in her income tax for the same year. In each appeal as to the income tax deficiencies two points are involved: (1) whether a dividend, assigned by the taxpayer as a gift two days before it was declared, and paid sixteen days...
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