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COMMISSIONER OF INTERNAL REVENUE v. ARNOLD

No. 4003.

147 F.2d 23 (1945)

COMMISSIONER OF INTERNAL REVENUE v. ARNOLD et al.

Circuit Court of Appeals, First Circuit.

February 2, 1945.

Attorney(s) appearing for the Case

Robert Koerner, Sp. Asst. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Elden McFarland, of Boston, Mass. (Harold T. Davis and Nutter, McClennen & Fish, all of Boston, Mass., on the brief), for respondents.

Before MAHONEY and WOODBURY, Circuit Judges, and PETERS, District Judge.

MAHONEY, Circuit Judge.

This case involves deficiencies in the income tax of four taxpayers for the year 1935. The Tax Court disagreed in part with the Commissioner, and the Commissioner has petitioned for review.

The facts were stipulated and as so stipulated were adopted as findings by the court below. Those facts material to the issues raised here may be summarized as follows:

The respondents are the daughters...

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