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COMMISSIONER OF INTERNAL REVENUE v. SWIFT

No. 6581.

54 F.2d 746 (1932)

COMMISSIONER OF INTERNAL REVENUE v. SWIFT.

Circuit Court of Appeals, Ninth Circuit.

January 5, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, A. G. Divet, and J. G. Remey, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Otis J. Tall, Sp. Atty., Bureau of Internal Revenue, both of Washington D. C., of counsel), for petitioner.

George M. Naus, of San Francisco, Cal., and Andrew T. Smith and Virgil Y. Moore, both of Washington, D. C., for respondent.

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

WILBUR, Circuit Judge.

The petitioner seeks to review an order of the Board of Tax Appeals reversing a determination by petitioner of a deficiency income tax for the year ending December 31, 1924. The sole question involved in the controversy is whether or not a sale by respondent of certain oil lands for the sum of $900,000 was consummated within the meaning of that term as used in the Revenue Act of 1921 (42 Stat. 227) before the 31st day of December, 1921.

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