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COMMISSIONER OF INTERNAL REVENUE v. ORTON

No. 10679.

173 F.2d 483 (1949)

COMMISSIONER OF INTERNAL REVENUE v. ORTON et al.

United States Court of Appeals Sixth Circuit.

March 28, 1949.

Attorney(s) appearing for the Case

Louise Foster, of Washington, D. C., (Theron Lamar Caudle, George A. Stinson, Robert N. Anderson and Louise Foster, all of Washington, D. C., on the brief), for petitioner.

Clarence D. Laylin, of Columbus, Ohio (Joseph P. Eagleson, John H. Eagleson and Clarence D. Laylin, all of Columbus, Ohio, on the brief), for respondents.

Before HICKS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.

HICKS, Chief Judge.

The Commissioner of Internal Revenue petitions for a review of the Tax Court's decision that the taxpayer, Edward J. Orton, Jr., Ceramic Foundation, had overpaid its income tax for the year 1940 in the sum of $337.84. The Commissioner asserted a deficiency of $648.38. The facts were stipulated.

The question is, whether the taxpayer's income is exempt from taxation under Sec. 101(6) of the Internal Revenue Code, 26 U.S.C.A. § 101(6...

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