BRUNTON v. COMMISSIONER OF INTERNAL REVENUE

No. 6046.

42 F.2d 81 (1930)

BRUNTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

July 14, 1930.


Attorney(s) appearing for the Case

Lynden Bowring, of Los Angeles, Cal., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., E. Riley Campbell, Sp. Atty., Bureau of Internal Revenue, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., and John Vaughan Groner, Sp. Asst. to Atty. Gen., for respondent.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.


DIETRICH, Circuit Judge.

Much of the record is irrelevant to the question submitted, and a brief statement of the facts, none of which is controverted, will suffice. Appellant, as executrix of the estate of Robert Brunton, deceased, complains of an assessment of income taxes against decedent for 1921, originally made by the appellee and later approved by the Board of Tax Appeals, from whose order the appeal is prosecuted. The precise question is whether a stated gain...

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