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FLEMING v. COMMISSIONER OF INTERNAL REVENUE

No. 11390.

153 F.2d 361 (1946)

FLEMING v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 12, 1946.

Attorney(s) appearing for the Case

John J. Finnorn, of New Orleans, La., for petitioner.

Maryhelen Wigle, A. F. Prescott, and Harold C. Wilkenfeld, Sp. Assts. to the Atty. Gen., and Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

This petition is for review of a decision of the Tax Court, determining the income tax of petitioner for the year 1940. 4 T.C. 168. The facts were stipulated.

Calvin A. Fleming, with his wife and children, moved to Louisiana from Minnesota in 1910. Shortly thereafter he organized a corporation, acquiring its capital stock with cash that had been earned by him in Minnesota. His wife died in 1932, at which...

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