MORGAN v. COMMISSIONER OF INTERNAL REVENUE

No. 7438.

76 F.2d 390 (1935)

MORGAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied April 22, 1935.


Attorney(s) appearing for the Case

H. Stanley Hinrichs, Frank S. Bright, and Oscar P. Mast, all of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Jos. M. Jones, Sewall Key, and S. Dee Hanson, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.


SIBLEY, Circuit Judge.

The taxpayer in 1913 built a home in Rochester, N. Y., and resided in it until April, 1927, when he had to remove to Florida for his health's sake. He placed the property in the hands of a real estate agent "with instructions to diligently endeavor to rent the same in whole or in part or to sell it." Efforts to do either were unsuccessful, except that the garage was rented for a part of the year 1929, and the rental returned as income. The period...

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