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DE GUIRE v. HIGGINS

No. 150, Docket 20438.

159 F.2d 921 (1947)

DE GUIRE v. HIGGINS.

Circuit Court of Appeals, Second Circuit.

February 11, 1947.

Attorney(s) appearing for the Case

Samuel Rudykoff and John F. X. McGohey, U. S. Atty., both of New York City, for appellant.

John P. McGrath, of New York City (Denis M. Hurley, of Brooklyn, N. Y., of counsel), for appellee.

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

L. HAND, Circuit Judge.

The Collector appeals from a judgment against him in an action to recover income taxes unlawfully collected from the plaintiff's testator. The question is whether the Commissioner properly assessed certain dividends on shares as income to DeGuire, the testator, when he received them, or whether they must be treated merely as decreasing the "basis" of a capital gain when the shares should be eventually...

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