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COMMISSIONER OF INTERNAL REVENUE v. CAULKINS

No. 9676.

144 F.2d 482 (1944)

COMMISSIONER OF INTERNAL REVENUE v. CAULKINS.

Circuit Court of Appeals, Sixth Circuit.

July 24, 1944.

Attorney(s) appearing for the Case

I. Henry Kutz, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Ray A. Brown, all of Washington, D. C., on the brief), for petitioner.

Arthur T. Iverson and Hugh W. Allin, both of Detroit, Mich., for respondent.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

This case arises upon petition to review a decision of the Tax Court of the United States (1 T.C. 656), which sustained the taxpayer in reporting an increment received within the taxable year 1939 as a capital gain. The primary question is whether the excess amount received by the taxpayer over the aggregate payment made by him under a contract with Investors Syndicate constitutes ordinary income or capital gain...

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