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TOBIN v. COMMISSIONER OF INTERNAL REVENUE

No. 12884.

183 F.2d 919 (1950)

TOBIN v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Fifth Circuit.

July 19, 1950.

Attorney(s) appearing for the Case

Sidney L. Herold, Shreveport, La., LeRoy G. Denman, and LeRoy G. Denman, Jr., San Antonio, Tex., for petitioners.

S. Dee Hanson, L. W. Post, Spec. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, W. Herdman Schwatka, Sp. Atty., Washington, D. C., for respondents.

Before HUTCHESON, Chief Judge, and McCORD and RUSSELL, Circuit Judges.

McCORD, Circuit Judge.

These appeals involve federal income taxes for the years 1940 to 1943, inclusive, and are taken from decisions of the Tax Court entered February 28, 1949. See 11 T.C. 928. By order of this court, the cases have been consolidated for the purpose of printing the record, briefs, and for hearing and disposition upon this review.

The principal question presented is whether the net income of four trusts created...

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