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DALL v. COMMISSIONER OF INTERNAL REVENUE

No. 131, Docket 23595.

228 F.2d 526 (1955)

Curtis B. DALL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided December 28, 1955.

Attorney(s) appearing for the Case

Alexander Kahan, New York City (Kermit F. Kip, New York City, on the brief), for petitioner-appellant.

Davis W. Morton, Jr., Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before CLARK, Chief Judge, and MEDINA and WATERMAN, Circuit Judges.

PER CURIAM.

The taxpayer-appellant here contests a deficiency assessment in his 1946 income tax, based upon his failure to include in his return the value of property received by him upon the settlement of a derivative action brought by him against the Tennessee Gas and Transmission Company, of which he was a stockholder, director, and former president. This suit had been instituted by him in 1945 in a federal court in Illinois, and it was settled by an agreement...

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