COMMISSIONER OF INTERNAL REVENUE v. TWOGOOD'S ESTATE

No. 135, Docket 22160.

194 F.2d 627 (1952)

COMMISSIONER OF INTERNAL REVENUE v. TWOGOOD'S ESTATE.

United States Court of Appeals Second Circuit.

Decided February 25, 1952.


Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner, Melva M. Graney, Sp. Assts. to Atty. Gen., for petitioner.

Logan Fulrath, New York City, for respondent.

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


CHASE, Circuit Judge.

Frederick John Twogood was employed by the Standard Oil Company of New York in 1912 and worked for that company and its successor companies, to be called his employer, in the North China area until he was interned by the Japanese in the early part of World War II. Upon his release, he returned to the United States and died, a resident of New York, on April 28, 1944.

His employer had in effect during the entire period of his employment...

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