WHITMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9705.

182 F.2d 624 (1950)

WHITMAN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied June 30, 1950.


Attorney(s) appearing for the Case

Lloyd C. Whitman, Chicago, Ill., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, Ellis N. Slack, Howard P. Locke, Robert N. Anderson, S. Walter Shine, Special Assistants to the Attorney General, Washington, D. C., for respondent.

Before KERNER, LINDLEY, and SWAIM, Circuit Judges.


PER CURIAM.

This appeal involves taxpayer's income tax liability for the years 1941 and 1943. Petitioner is a practicing attorney. During the period of years from 1937 to 1943, inclusive, he kept his books and records on the cash receipts and disbursements basis. The question presented is whether amounts received on account of fees for services rendered a receiver in liquidation proceedings were compensation for personal services when received, and whether he is entitled...

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