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ESPERSON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 5746-5748.

49 F.2d 259 (1931)

ESPERSON v. COMMISSIONER OF INTERNAL REVENUE (three cases).

Circuit Court of Appeals, Fifth Circuit.

April 25, 1931.

Attorney(s) appearing for the Case

B. F. Louis, of Houston, Tex. (Murray G. Smyth, of Houston, Tex., on the brief), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and A. H. Conner, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and Prew Savoy, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C. (M. M. Mahany, Sp. Atty., Bureau Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

BRYAN, Circuit Judge.

These petitions for review present the question whether Niels Esperson in October, 1921, made bona fide sales of 8,100 shares of stock which in October, 1921, formed part of the community property of himself and his wife.

Esperson died in 1922, and his widow, now Mrs. Stewart, was appointed executrix of his estate. The Board of Tax Appeals held that the stock had not been actually sold, and consistently with that conclusion refused to...

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