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COMMISSIONER OF INTERNAL REVENUE v. OWENS

Nos. 7079, 7080.

69 F.2d 597 (1934)

COMMISSIONER OF INTERNAL REVENUE v. OWENS (two cases).

Circuit Court of Appeals, Fifth Circuit.

March 17, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Milford S. Zimmerman, Sewall Key, and Andrew D. Sharpe, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and B. M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Eustis Myres, of Dallas, Tex., Brewster, Ivins & Phillips, of Washington, D. C., and Joseph B. Brennan, of Atlanta, Ga., for respondents.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

The respondents are husband and wife, in marital partnership under the Texas community laws. Their income taxes for 1929 are in dispute because of a transaction in bank stock during that year. They owned 2,165 shares of stock in North Texas National Bank which cost them $51,960. Their bank consolidated with Republic National Bank & Trust Company under two agreements simultaneously concluded by the directors of the two banks and ratified...

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