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WILLCUTS v. BUNN

No. 8565.

35 F.2d 29 (1929)

WILLCUTS, Collector of Internal Revenue v. BUNN.

Circuit Court of Appeals, Eighth Circuit.

September 16, 1929.

Attorney(s) appearing for the Case

William T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, of Washingon, D. C. (Lewis L. Drill, U. S. Atty., of St. Paul, Minn., C. M. Charest, General Counsel, Bureau of Internal Revenue, M. W. Goldsworthy, Sp. Atty., Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, all of Washington D. C., on the brief), for appellant.

Charles Bunn, of St. Paul, Minn. (Doherty, Rumble, Bunn & Butler, of St. Paul, Minn., on the brief), for appellee.

Before STONE, BOOTH, and GARDNER, Circuit Judges.

STONE, Circuit Judge.

During 1919 and 1920, appellee purchased, as investments, certain bonds issued by counties or by cities in Minnesota. In January, 1924, he sold these bonds at a net profit (not including accrued interest). A tax was paid (under protest) upon this profit as taxable income of appellee. This action is for refund thereof on the ground that such income is not subject to federal taxation because derived from municipal securities of a state. This appeal...

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