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SEELEY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 118, 119, Dockets 21738, 21739.

186 F.2d 541 (1951)

SEELEY et al. v. COMMISSIONER OF INTERNAL REVENUE. SEELEY v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided January 2, 1951.

Rehearing Denied February 1, 1951.

Attorney(s) appearing for the Case

Raymond F. Garrity, Carl A. Phillipps, Washington, D. C., for petitioner.

Charles Oliphant, Theron Caudle, Dept. of Justice and Francis W. Sams, all of Washington, D. C., Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, Chief Judge, SWAN and CHASE, Circuit Judges.

L. HAND, Chief Judge.

The taxpayers — in one proceeding, a husband and wife, in the other, the husband alone — petition to review assessments against them upon their income taxes for the years 1943 and 1944; we shall disregard the wife and speak as though the husband alone were concerned. The question is of his gross income in the years in question: in particular, whether there should be included in it sums which he earned for services performed outside...

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