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KOCIN v. UNITED STATES

No. 150, Docket 21873.

187 F.2d 707 (1951)

KOCIN v. UNITED STATES.

United States Court of Appeals Second Circuit.

Decided March 12, 1951.

Attorney(s) appearing for the Case

Underhill & Rubinger, New York City (Hyman Frank, New York City, of counsel), for trustee.

Theron Lamar Caudle, Ellis N. Slack, A. F. Prescott and Francis W. Sams, all of Washington, D. C. (Frank J. Parker, U. S. Atty., Nathan Borock, Asst. U. S. Atty., Brooklyn, N. Y., of counsel), for the United States.

Before L. HAND, SWAN and FRANK, Circuit Judges.

PER CURIAM.

This is an appeal by the trustee in bankruptcy from an order confirming the order of the Referee allowing the claims of the United States for income and excess profits taxes for the fiscal year ending June 30, 1945. The Commissioner disallowed part of the sales commissions paid to Toy Sales Company. Toy Sales Company was a partnership which was organized in 1945 to take over the selling functions previously performed by the taxpayer. It was composed of...

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