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LUPIA'S ESTATE v. MARCELLE

No. 19, Docket 22731.

214 F.2d 942 (1954)

LUPIA'S ESTATE et al. v. MARCELLE.

United States Court of Appeals, Second Circuit.

Decided July 2, 1954.

Attorney(s) appearing for the Case

Leon London, New York City, for plaintiffs-appellees.

Walter Akerman, Jr., Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., and Frank J. Parker, U. S. Atty., Brooklyn, N. Y., on the brief), for defendant-appellant.

Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.

HARLAN, Circuit Judge.

This appeal concerns the scope of the relief from income taxation given to individuals who died while serving with our Armed Forces, under former § 421 of the Internal Revenue Code, as amended by the Act of August 5, 1947. 61 Stat. 778, C. 496, 26 U.S.C.A. § 421. That Section, the full text of which is printed in the margin,1 among other things forgives the income taxes of any "individual" who died on or...

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