MARIS, Circuit Judge.
These consolidated appeals present the question whether the district court was right in holding that the estate of Frank M. Archer, Sr., deceased, was not subject to income tax for the year 1938 on the sum of $50,000 received in that year in settlement of a claim of the decedent against one Francis E. Thompson.
Archer died on April 8, 1937. Prior to and at the time of his death he had been asserting a claim for $300,000 against Thompson...
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