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MILLIKEN v. COMMISSIONER OF INTERNAL REVENUE

No. 210, Docket 22220.

196 F.2d 135 (1952)

MILLIKEN v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. MILLIKEN.

United States Court of Appeals Second Circuit.

Decided April 10, 1952.

Attorney(s) appearing for the Case

Archibald A. Patterson, New York City (Davies, Hardy, Schenck & Soons, William T. Pullman, and Seth M. Milliken, Jr., New York City, on the brief), for Seth M. Milliken, petitioner-respondent.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Helen Goodner, Sp. Asst. to Atty. Gen., on the brief), for the Commissioner of Internal Revenue, respondent-petitioner.

Before SWAN, Chief Judge, and CLARK and FRANK, Circuit Judges.

CLARK, Circuit Judge.

Both the taxpayer, Seth M. Milliken, and the Commissioner of Internal Revenue have appealed from a decision of the Tax Court, 15 T.C. 243, finding an overpayment by the taxpayer of $28,805.83 in his income and victory taxes for the year 1943. The transactions giving rise to the two disputed issues on taxpayer's appeal are as follows: In 1922, his brother, Gerrish H. Milliken, contracted to buy the taxpayer's shares...

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