Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal Revenue

U.S. Court of Appeals, Tenth Circuit · Decided 1954-03-08

Cited by 148 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

BRATTON, Circuit Judge. These are petitions to review decisions of the Tax Court. In their tax returns for the year 1946, the trustees of the Clarence Clark Hamlin Trust, and T. E. Nowels and wife Bertie M. Nowels, treated all of the revenue which they received from R. C. Hoiles and his associates as revenue derived from the sale of c…

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