GATES v. HELVERING

No. 9725.

69 F.2d 277 (1934)

GATES v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

February 21, 1934.


Attorney(s) appearing for the Case

Claude W. Dudley, of Washington, D. C. (Henry W. Fox, of Kansas City, Mo., on the brief), for petitioner.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and A. H. Past, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before STONE, SANBORN, and VAN VALKENBURGH, Circuit Judges.


SANBORN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals determining a deficiency in the income tax of the petitioner for the year 1925. 26 B. T. A. 998.

Jemuel C. Gates, of Kansas City, Mo., the owner of the Gates building and the land on which it is situated in that city, died testate August 2, 1915. Under his will, trustees, one of whom was the petitioner, took title to the property until August 3, 1925, at which time...

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