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MAGNUS v. COMMISSIONER OF INTERNAL REVENUE

No. 12470.

259 F.2d 893 (1958)

Finn H. MAGNUS and Elsie A. Magnus, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 7, 1958.

Attorney(s) appearing for the Case

Jerome Stein, Newark, N. J., for petitioners.

Louise Foster, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attorneys, Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before MARIS, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Finn H. Magnus ("taxpayer")1 and Elsie A. Magnus, husband and wife, residents of New Jersey, instituted this action in the Tax Court for a redetermination of a tax deficiency of $14,387.40 assessed for calendar year 1951. The questions presented concern the nature of payments in the amounts of $18,638.76 and $11,437.22 received by taxpayer in 1951 from a corporation then controlled by him, Magnus Harmonica Corporation...

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