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BOUCHARD v. C. I. R.

No. 5758.

285 F.2d 556 (1961)

Marie D. BOUCHARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

January 16, 1961.

Attorney(s) appearing for the Case

Kenneth W. Bergen, Boston, Mass., with whom M. Gordon Ehrlich and Bingham, Dana & Gould, Boston, Mass., were on brief, for petitioner.

David O. Walter, Attorney, Department of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., were on brief, for respondent.

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

ALDRICH, Circuit Judge.

The sole question in this case is whether petitioning taxpayer received certain shares of stock of Bouchard Potato Company, Inc., hereinafter Potato Company, as a gift from her husband, hereinafter decedent, in August 1951, or whether she received them as sole legatee under his will. The Tax Court held that she received them at the earlier date. The case was tried on oral testimony, the witnesses being taxpayer, the decedent's brother, the...

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