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EARLY v. HEATH

Nos. 5782, 5783.

170 F.2d 70 (1948)

Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. Rosa McBee HEATH, Executrix of the Estate of James E. Heath, deceased, Appellee. Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. William G. MAUPIN, Appellee.

United States Court of Appeals Fourth Circuit.

October 9, 1948.

Attorney(s) appearing for the Case

Robert R. Reynolds, Jr., Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, Ellis N. Slack, and S. Walter Shine, Sp. Assts. to Atty. Gen., George R. Humrickhouse, U. S. Atty., of Richmond, Va. and John P. Harper, Asst. U. S. Atty., of Norfolk, Va., on the brief), for appellants.

William L. Parker, of Norfolk, Va., for appellees.

Before PARKER, Chief Judge and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

This is an appeal from a judgment holding section 107 of the Internal Revenue Code applicable to counsel fees collected in the year 1939 on an allowance by the court for services rendered stockholders of a corporation not otherwise represented by counsel. The services were rendered over a period of more than five years and counsel had received payment in the preceding year from stockholders with whom they held contracts. The facts are fully stated in the...

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