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STODDARD v. COMMISSIONER OF INTERNAL REVENUE

Nos. 71-73.

152 F.2d 445 (1945)

STODDARD v. COMMISSIONER OF INTERNAL REVENUE. KIRKLAND v. SAME. HORN v. SAME.

Circuit Court of Appeals, Second Circuit.

December 3, 1945.

Attorney(s) appearing for the Case

Barnet D. Golden, of New York City (Geo. E. H. Goodner and Scott P. Crampton, both of Washington, D. C., of counsel), for petitioners.

Samuel O. Clark, Jr., of Washington, D. C. (Sewall Key, J. Louis Monarch, and Carlton Fox, all of Washington, D. C., of counsel), for respondent.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. When these cases were previously here, we remanded to the Tax Court solely for a determination of the value of the new second mortgage bonds at the time of their receipt by taxpayers. Stoddard v. Commissioner, 141 F.2d 76. On the remand, the parties stipulated that the Tax Court should reach its decision on the evidence submitted to it at the first hearing. The Tax Court, acting accordingly, found the bonds...

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