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MacARTHUR v. COMMISSIONER OF INTERNAL REVENUE

No. 13649.

168 F.2d 413 (1948)

MacARTHUR v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 11, 1948.

Attorney(s) appearing for the Case

James S. Delehanty, of St. Paul, Minn. (Dennis D. Daly and James McCollister, both of St. Paul, Minn., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and Harry Baum, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before SANBORN, THOMAS, and RIDDICK, Circuit Judges.

THOMAS, Circuit Judge.

This petition to review a decision of The Tax Court (reported at 8 T.C. 279) involves a deficiency in income tax liability for the year 1941.

The income to be considered consists of payments received during the taxable year from two single premium annuity contracts. Not all of such income is taxable. The part subject to tax is determinable under § 22(b) (2) of the Internal Revenue Code, 26 U.S.C.A...

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