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COMMISSIONER OF INTERNAL REVENUE v. BURKE

No. 6746.

62 F.2d 7 (1932)

COMMISSIONER OF INTERNAL REVENUE v. BURKE et al.

Circuit Court of Appeals, Ninth Circuit.

November 28, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Wm. Cutler Thompson, and P. J. Jackson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and F. L. Van Haaften, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

Peters, Evans & McLaren, Robert H. Evans, William G. McLaren, and John J. Jamison, all of Seattle, Wash., for Burke and Seattle Title Trust Co.

Before WILBUR and SAWTELLE, Circuit Judges, and NORCROSS, District Judge.

SAWTELLE, Circuit Judge.

This appeal is from a decision of the United States Board of Tax Appeals, declaring deficiencies in the income taxes of the respondents and cross-petitioners, hereinafter called the taxpayers, for the calendar year 1924 of $969.96, and for the period between January 1, 1925, to December 4, 1925, of $777.87.

The question presented for determination here is whether the income from the Empire Building, in Seattle, Wash., was the separate...

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