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MAIATICO v. COMMISSIONER OF INTERNAL REVENUE

No. 10344.

183 F.2d 836 (1950)

MAIATICO v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia Circuit.

Decided June 19, 1950.

Attorney(s) appearing for the Case

Mr. John E. Shea, Washington, D. C., with whom Mr. George E. McMurray, Jr., Washington, D. C., was on the brief, for petitioner.

Mr. S. Dee Hanson, Special Assistant to the Attorney General, with whom Mr. Ellis N. Slack, Special Assistant to the Attorney General, was on the brief, for respondent.

Messrs. Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, John M. Morawski, Special Attorney, Bureau of Internal Revenue, Washington, D. C., and Lee A. Jackson, Special Assistant to the Attorney General, also entered appearances for respondent.

Before CLARK, PRETTYMAN, and KIMBROUGH STONE (sitting by designation), Circuit Judges.

STONE, Circuit Judge.

This is a petition to review a redetermination by the Tax Court deciding that certain rental income during 1942 and 1943, reported in returns of a trustee, was not taxable to the trusts but was taxable in full to petitioner. The bases of the decision were that neither the trusts nor a partnership (in which petitioner and the trustee participated) should be recognized for income tax purposes.

The Trusts.

Postponing the...

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