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KERR v. BOWERS

Nos. 227, 228.

66 F.2d 419 (1933)

KERR v. BOWERS. CLEGG v. SAME.

Circuit Court of Appeals, Second Circuit.

July 25, 1933.

Attorney(s) appearing for the Case

William Osgood Morgan, of New York City (John W. Davis, William Osgood Morgan, and Montgomery B. Angell, all of New York City, of counsel), for appellants.

George Z. Medalie, U. S. Atty., of New York City (Samuel C. Coleman and Frank Chambers, Asst. U. S. Attys., both of New York City, and William E. Davis, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

Two questions arise on these appeals. The first is whether the taxpayers realized taxable gains in 1920 from the sale of their stock, and the second is whether there was any warrant for the inclusion of interest in the amounts demanded by the collector and paid to him under protest.

The first question must be answered in the affirmative. It may be conceded that the taxpayers realized no gain...

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