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CLEMMONS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6338-6341.

54 F.2d 209 (1931)

CLEMMONS v. COMMISSIONER OF INTERNAL REVENUE (two cases). GORDON v. SAME (two cases).

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied January 16, 1932.

Attorney(s) appearing for the Case

L. J. Benckenstein, of Beaumont, Tex., J. Blanc Monroe, Monte M. Lemann, and Nicholas Callan, all of New Orleans, La., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, and A. H. Conner, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. A. Adams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

These are petitions by Sol E. Gordon and J. C. Clemmons and the wife of each to review a decision of the Board of Tax Appeals whereby each petitioner was held to have realized a taxable gain during the year 1925 in a transaction involving the transfer to Saenger Amusement Company of one-half of the capital stock of the Jefferson Amusement Company; the other half being retained by the petitioners. The two wives are concerned because of the community...

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