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DIAMOND'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 106, Docket 20353.

159 F.2d 672 (1947)

DIAMOND'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 7, 1947.

Attorney(s) appearing for the Case

Robert L. Redfield, Jr., of New York City, (Milton A. Willment, Jr., of New York City, of counsel), for petitioner.

Sewall Key, Helen R. Carloss, and Carlton Fox, all of Washington, D. C., for respondent.

Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The only question for us to decide is whether there is "warrant in the record" for the Tax Court's finding. Dobson v. Commissioner, 320 U.S. 489, 501, 64 S.Ct. 239, 88 L.Ed. 248. There is no rule of general application involved in this case (Bingham v. Commissioner, 325 U.S. 365, 65 S.Ct. 1232, 89 L.Ed. 1670), but simply a finding of fact as to what constituted the impelling motivation...

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