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TAVARES v. C.I.R.

No. 5577.

275 F.2d 369 (1960)

Jose TAVARES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

February 29, 1960.

Attorney(s) appearing for the Case

W. Arthur Garrity, Jr., Boston, Mass., with whom John J. Egan, Boston Mass., was on brief, for petitioner.

Lloyd J. Keno, Atty. Dept. of Justice, Washington, D. C., with whom Howard A. Heffron, Acting Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys. Dept. of Justice, Washington, D. C., were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

This is a petition to review a decision of the Tax Court holding petitioner taxable upon one half of the proceeds of a lottery ticket in the 1951 Irish Hospitals' Sweepstake. The case was tried partly upon a stipulation, and partly upon oral testimony. The stipulation included an agreement that the sole issue before the court was whether one half or, as contended by petitioner, one quarter of the proceeds was the proper fraction to be taxed...

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