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SAWTELL v. COMMISSIONER OF INTERNAL REVENUE

No. 3065.

82 F.2d 221 (1936)

SAWTELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

March 6, 1936.

Attorney(s) appearing for the Case

Charles M. Rogerson, of Boston, Mass. (Roger W. Hardy, of Boston, Mass., on the brief), for petitioner for review.

Arnold Raum, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for Commissioner.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

The question is whether the petitioner, Mrs. Sawtell, was properly taxed on the gain on a sale of certain shares of stock which at the time when the sale was made were owned by trustees. The Commissioner held that the gain was income taxable to her, and the Board of Tax Appeals affirmed his decision.

In April, 1930, the petitioner owned 600 shares of the capital stock of the Charlestown Gas ...

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