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HOFFERBERT v. BRIGGS

No. 5987.

178 F.2d 743 (1949)

HOFFERBERT, Collector of Internal Revenue, v. BRIGGS.

United States Court of Appeals Fourth Circuit.

Decided December 21, 1949.

Attorney(s) appearing for the Case

Howard P. Locke, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; Ellis N. Slack and Robert N. Anderson, Special Assistants to the Attorney General; Bernard J. Flynn, U. S. Attorney, and Norman P. Ramsey, Assistant United States Attorney, Baltimore, Md., on brief) for appellant.

H. Kennedy McCook, Washington, D. C. (William E. Furey, Washington, D. C., on brief), for appellee.

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

PARKER, Chief Judge.

This is an appeal by the Collector of Internal Revenue for the District of Maryland from an adverse judgment in favor of a taxpayer in a suit to recover overpayments of income tax. The taxpayer is Southwick W. Briggs, and the suit relates to his income taxes for the years 1943, 1944 and 1945. His contention is that he reported as income for those years moneys received by him which should have been reported as long term capital gains under 26 U...

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