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CLARK v. KAVANAGH

No. 10008.

152 F.2d 49 (1945)

CLARK et al. v. KAVANAGH, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

December 7, 1945.

Attorney(s) appearing for the Case

Thos. G. Long, of Detroit, Mich. (Butzel, Eaman, Long, Gust & Kennedy, of Detroit, Mich., on the brief), for appellants.

Leland T. Atherton, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Leland T. Atherton, all of Washington, D. C., and John C. Lehr and Morris Zwerdling, both of Detroit, Mich., on the brief), for appellee.

Before HICKS and MARTIN, Circuit Judges, and FORD, District Judge.

HICKS, Circuit Judge.

Suit by apellants against appellee to recover $20,562.81 paid under protest as income taxes for 1939. The case was tried by the District Judge without a jury. Emory W. Clark, the only appellant having any interest here, will be referred to as the taxpayer.

The evidence consisted of stipulated facts adopted by the court and the testimony of the taxpayer. The question here is one of law, namely, whether under Sec. 23(e) of the Internal...

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