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LEWIS v. COMMISSIONER OF INTERNAL REVENUE

No. 4188.

160 F.2d 839 (1947)

LEWIS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

Rehearing Denied May 14, 1947.

Attorney(s) appearing for the Case

James F. Armstrong, of Providence, R. I. (Walter F. Gibbons, of Providence, R.I., on the brief), for petitioners.

Morton K. Rothschild, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

Petitioners seek review of the decision of the Tax Court redetermining a deficiency in income taxes for the calendar year 1941. The factual situation giving rise to the controversy here in question may be briefly stated.

Petitioners are the surviving trustees under the will of John B. Lewis who died December 29, 1930. On January 9, 1931 John D. Lewis, Inc., a Rhode Island corporation, was organized to take over the sole proprietorship...

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