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BERGH v. PEDRICK

71 F.Supp. 551 (1947)

BERGH et al. v. PEDRICK, Collector of Internal Revenue.

District Court, S. D. New York.

March 7, 1947.

Attorney(s) appearing for the Case

Turnbull & Bergh, of New York City (John G. Turnbull, of New York City, of counsel), for plaintiff.

John F. X. McGohey, U. S. Atty., of New York City (John F. Ryan, Asst. U. S. Atty., of New York City, of counsel), for defendant.

HINCKS, District Judge.

The only open question is one of law. In Sec. 107(c) of the Internal Revenue Code as it stood in 1939 and 1940 (see historical note to 26 U.S.C.A. Int.Rev.Code, § 107), does the treatment accorded compensation required to be included in gross income "for any taxable year beginning after December 31, 1938" mean any one or single taxable year as contended by the defendant or does it mean any one or more taxable...

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