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DOUGLAS v. COMMISSIONER

Nos. 130 AND 131.

322 U.S. 275 (1944)

DOUGLAS v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 15, 1944.

Attorney(s) appearing for the Case

Mr. Kimball B. DeVoy, with whom Messrs. James E. O'Brien and Thomas P. Helmey were on the brief, for petitioners.

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and Valentine Brookes were on the brief, for respondent.

Messrs. F.G. Davidson, Jr., Theodore L. Harrison, J. Donald Rawlings, and W.A. Sutherland filed a brief on behalf of the Virginian Hotel and other taxpayers, as amici curiae.

MR. JUSTICE REED delivered the opinion of the Court.

The Commissioner of Internal Revenue assessed income tax deficiencies against the petitioners for the year 1937, because of their failure to include in income for that year sums required to be reported by the terms of Article 23 (m)-10 (c) of Treasury Regulations 94, issued pursuant to § 23 (m), Revenue Act of 1936. The facts were not in dispute. Bessie P. Douglas, the petitioner in Nos. 130 and 131, was in...

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