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SNYDER v. HELVERING

No. 6012.

69 F.2d 377 (1934)

SNYDER v. HELVERING, Commissioner of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided February 5, 1934.

Attorney(s) appearing for the Case

Jesse I. Miller, of Washington, D. C., for petitioner.

John H. McEvers, Walter L. Barlow, E. B. Prettyman, and Sewall Key, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

GRONER, Associate Justice.

This petition presents the question of the construction of the following provisions of the Revenue Act of 1926:

Section 204 (a) (5), 44 Stat. 14, 26 US CA § 935 (a) (5):

"The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that —

"(5) If the property was acquired by bequest, devise, or inheritance...

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