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OSTERLOH v. LUCAS

No. 5793.

37 F.2d 277 (1930)

OSTERLOH v. LUCAS, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

January 13, 1930.

Attorney(s) appearing for the Case

Melvin D. Wilson, Joseph D. Peeler, and Dana Latham, all of Los Angeles, Cal. (Miller, Chevalier, Peeler & Wilson, of Los Angeles, Cal., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Harvey Gamble, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and J. S. Franklin, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.

RUDKIN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. During the years 1920 and 1921 the petitioner borrowed 5,707 shares of stock of the then value of $36.80 per share, to be used by him as collateral for various bank loans. At the time of borrowing the stock, the petitioner agreed with the lender that he would return the original stock so borrowed, and that if he was unable to do so he would return, in lieu thereof, cash or...

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