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COMMISSIONER OF INTERNAL REVENUE v. JACOBSON

Nos. 9319, 9320.

164 F.2d 594 (1947)

COMMISSIONER OF INTERNAL REVENUE v. JACOBSON. JACOBSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 5, 1947.

Attorney(s) appearing for the Case

Charles Oliphant, Acting Chief Counsel, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for the Commissioner.

William B. Cockley and Walter A. Marting, both of Cleveland, Ohio, and Sidney C. Nierman, of Chicago, Ill. (Jones, Day, Cockley & Reavis, of Cleveland, Ohio, of counsel), for taxpayer.

Before MAJOR and KERNER, Circuit Judges, and LINDLEY, District Judge.

MAJOR, Circuit Judge.

These petitions are here to review a decision of the Tax Court of the United States. In No. 9319, the Commissioner requests a review of that part of the decision unfavorable to him, and in No. 9320, Lewis F. Jacobson (taxpayer) requests a review of that part of the decision unfavorable to him. The petitions in each instance have to do with deficiencies in the taxpayer's income taxes for the years 1938, 1939 and 1940.

The principal issues...

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