Court of Appeals for the Third Circuit March 6, 1941, 7044, 7053 (Du Pont v. Commissioner of Internal Revenue)

CLARK, Circuit Judge.

The two petitioners wished to reduce their income taxes. This desire is shared

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by many of their fellow citizens, rich or poor, and therefore is so far, so good. The Government contends, however, that too far is- not so good and says that here the taxpayers employed a device that did go too far, in the legal sense at any rate.