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LACY v. UNITED STATES

No. 10774.

207 F.2d 352 (1953)

LACY et ux. v. UNITED STATES.

United States Court of Appeals Seventh Circuit.

October 15, 1953.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., George F. Lynch, Sp. Asst. to Atty. Gen., Department of Justice, Washington, D. C., Otto Kerner, Jr., U. S. Atty., Chicago, Ill., Ellis N. Slack, A. F. Prescott, James Q. Riordan, Sp. Assts. to Atty. Gen., Washington, D. C., John A. Looby, Jr., Asst. U. S. Atty., Chicago, Ill., for appellant.

Marvin Wallach, Chicago, Ill., Francis D. Fyanes, Chicago, Ill., of counsel, for appellee.

Before MAJOR, Chief Judge, and FINNEGAN and LINDLEY, Circuit Judges.

LINDLEY, Circuit Judge.

Plaintiffs' suit to recover alleged over-payment of income taxes having resulted in judgment in their favor, Lacy v. U. S., D.C., 105 F.Supp. 601, the Government appeals, insisting that the District Court erred in holding that certain shares of Class A stock in Van Schaack Bros. Chemical Works, Inc., purchased by the taxpayers for $10,000 in 1926, became worthless...

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