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COMMISSIONER OF INTERNAL REVENUE v. MOORE

Nos. 202, 203, 205, 206.

48 F.2d 526 (1931)

COMMISSIONER OF INTERNAL REVENUE v. MOORE, and three other cases.

Circuit Court of Appeals, Tenth Circuit.

March 14, 1931.

Attorney(s) appearing for the Case

Allin H. Pierce, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Mr. John H. McEvers, Sp. Assts. to Atty. Gen., and C. M. Charest Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for petitioner.

Hubert L. Bolen and D. B. Welty, both of Oklahoma City, Okl., for respondents.

Before PHILLIPS and McDERMOTT, Circuit Judges, and KENNEDY, District Judge.

McDERMOTT, Circuit Judge.

The sole question involved on these appeals is whether the profit derived from the sale of certain oil stock should be charged into the income of the taxpayers for the year 1918, when the contract of sale was made, or whether it should be charged into the years in which the payments on the purchase price were actually received. The Board of Tax Appeals held that the entire profit was taxable in the...

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