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SIMMS v. COMMISSIONER OF INTERNAL REVENUE

No. 11246.

196 F.2d 238 (1952)

SIMMS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia Circuit.

Decided April 3, 1952.

Attorney(s) appearing for the Case

Mr. Irving Wilner, Washington, D.C., with whom Messrs. Keith L. Seegmiller and Ray R. Murdock, Washington, D. C., were on the brief, for petitioner.

Mr. Irving I. Axelrad, Sp. Asst. to Atty. Gen., of the Bar of Supreme Court of Illinois, pro hac vice, by special leave of Court, with whom Messrs. Ellis N. Slack, Acting Asst. Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., were on the brief, for respondent.

Messrs. Mason B. Leming, Acting Chief Counsel, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, also entered appearances for respondent.

Before EDGERTON, WILBUR K. MILLER and FAHY, Circuit Judges.

FAHY, Circuit Judge.

Petitioner Joseph B. Simms seeks reversal of a decision of the Tax Court of the United States to the effect that he owes a deficiency of income tax for the year 1945 in the sum of $572.71. His position is that the income which resulted in the tax was in legal contemplation received for physical disability incurred in the line of duty as a member of the Fire Department of the District of Columbia. Accordingly, he contends, it was no part of his...

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