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BENTON v. COMMISSIONER OF INTERNAL REVENUE

No. 13641.

197 F.2d 745 (1952)

BENTON et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 20, 1952.

Attorney(s) appearing for the Case

Arthur Glover, Amarillo, Tex., for petitioners.

Robert M. Weston, Ellis N. Slack, Helen Goodner, Carlton Fox, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Int. Rev., W. Herman Schwatka, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

RIVES, Circuit Judge.

The petitions for review involve deficiencies for the calendar year 1945 in income taxes of H. T. Benton (sometimes hereafter referred to as taxpayer) in the sum of $12,646.19, and Elizabeth Benton, taxpayer's wife, in the sum of $12,536.19. A single question is presented for decision, viz:

Whether the sum of $45,000 consisting of the payment of $5,000 per month for each of the last nine months of the taxable year 1945, made by the taxpayer...

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