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HAVERLY v. UNITED STATES

No. 74-1457.

513 F.2d 224 (1975)

Charles N. HAVERLY and Ruth L. Haverly, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided March 20, 1975.

Rehearing Denied May 5, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice, Washington, D. C., Hon. James R. Thompson, U. S. Atty., Gary L. Starkman, Asst. U. S. Atty., Chicago, Ill., for defendant-appellant.

Ronald S. Supena, Chicago, Ill., for plaintiffs-appellees.

Before HASTINGS, Senior Circuit Judge, SWYGERT and CUMMINGS, Circuit Judges.

Rehearing En Banc Denied May 5, 1975.

HASTINGS, Senior Circuit Judge.

This case presents for resolution a single question of law which is of first impression: whether the value of unsolicited sample textbooks sent by publishers to a principal of a public elementary school, which he subsequently donated to the school's library and for which he claimed a charitable deduction, constitutes gross income to the principal within the meaning of Section 61 of the Internal...

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