Court of Appeals for the Fourth Circuit March 15, 1960, 8006 (Kay M. Offutt v. Commissioner of Internal Revenue)

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United States · · · 15-03-1960

SOPER, Circuit Judge.

This appeal raises the question whether certain annual payments received during the years 1950 to 1953 by Mrs. Karen (Kay) M. Offutt, the taxpayer, from the trustees of the estate of her deceased husband, Daniel E.

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