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PAXSON v. COMMISSIONER OF INTERNAL REVENUE

No. 8613.

144 F.2d 772 (1944)

PAXSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided September 11, 1944.

Attorney(s) appearing for the Case

Herbert R. Voorhees, of Atlantic City, N. J. (Voorhees & Voorhees, of Atlantic City, N. J., on the brief), for petitioner.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for appellee.

Before DOBIE and McLAUGHLIN, Circuit Judges, and KALODNER, District Judge.

KALODNER, District Judge.

This is a petition to review the decision of the Tax Court. The question involved is whether commissions "received" by petitioner, under agreement with the American Oil Company, during the years 1936, 1937 and 1938, constituted taxable income to him or to the Albany Service Station, Inc. The facts as found by the Tax Court are as follows (2 T.C. 819):

The petitioner, Joseph A. Paxson, is the treasurer...

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