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WEIL v. COMMISSIONER OF INTERNAL REVENUE

No. 255.

83 F.2d 173 (1936)

WEIL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 20, 1936.

Attorney(s) appearing for the Case

Weil, Gotshal & Manges, of New York City (Ralph Royall, Frank L. Weil, Randolph E. Paul, Valentine B. Havens, and James G. Holland, all of New York City, of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen. (Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., of counsel), for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

The petitioner filed his income tax return for the calendar year 1932. He was a partner in a law firm which had a fiscal year ending January 31st. Hence eleven-twelfths of the partnership income distributable to him in 1932 was attributable to the year 1931, and one-twelfth to the year 1932. Article 903, Regulations 77. Section 182 of the Revenue Act of 1932, which is printed in the margin,* provides that under such...

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