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UNITED STATES v. FOLCKEMER

No. 19135.

307 F.2d 171 (1962)

UNITED STATES of America, Appellant, v. William H. FOLCKEMER and Capitola B. Folckemer, Appellees.

United States Court of Appeals Fifth Circuit.

August 24, 1962.

Attorney(s) appearing for the Case

John F. Murray, Atty., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Harry Baum, Atty., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., John H. Baumgarten, Asst. U. S. Atty., for appellant.

Robert B. Wallace, Corpus Christi, Tex., for appellees.

Before RIVES, CAMERON and GEWIN, Circuit Judges.

RIVES, Circuit Judge.

The primary question presented is whether the amount of $13,666.67, which the taxpayer1 received during 1954 from the estate of William L. Honnold was part of a bequest or was interest includible in the taxpayer's gross income. If held to be interest, then another question arises as to whether the amount is taxable in 1954, the year of its receipt by the taxpayer, or in 1955 under the conduit theory of taxation.<...

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