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COMMISSIONER OF INTERNAL REVENUE v. HEIDE

No. 86, Docket 20692.

165 F.2d 699 (1948)

COMMISSIONER OF INTERNAL REVENUE v. HEIDE.

Circuit Court of Appeals, Second Circuit.

January 2, 1948.

Attorney(s) appearing for the Case

George D. Stinson, of New York City, Theron Lamar Caudle, Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson and Melva M. Graney, Sp. Assts. to the Atty. Gen., for petitioner.

Francis P. Pomar, and Myles B. Amend, both of New York City, for respondent.

Before L. HAND, CHASE and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

The Commissioner appeals from an order of the Tax Court — reviewed by the court en banc — expunging a deficiency in income tax, assessed against Heide, the taxpayer, for the year, 1943. The question is whether the amendment of 1942 to § 23(a) (2) of the Internal Revenue Act,1 permits the deduction of a sum of money, paid by the taxpayer in 1942 under the following facts which were stipulated....

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