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SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 4593.

192 F.2d 841 (1951)

SMITH v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals First Circuit.

December 10, 1951.

Attorney(s) appearing for the Case

Walter F. Gibbons, Providence, R. I. (James F. Armstrong, Providence, R. I., on brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., on brief), for respondent.

Robert F. Pickard, Providence, R. I., was on brief for Norman B. Smith amicus curiæ.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This case arises on taxpayer's petition for review of a decision of the Tax Court of the United States. It involves a deficiency of income tax for the year 1948 in the amount of $1,182.52 and is brought pursuant to the provisions of Sections 1141 and 1142 of the Internal Revenue Code, 26 U.S. C.A. §§ 1141, 1142. The opinion below appears in 16 T.C. 639 where the facts are more fully set forth.

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