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BEALS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 122-126.

82 F.2d 268 (1936)

BEALS' ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE and four other cases.

Circuit Court of Appeals, Second Circuit.

February 10, 1936.

Attorney(s) appearing for the Case

Andrew T. Smith and Virgil Y. Moore, both of Washington, D. C., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

These five cases present the same question, namely, whether the value of certain shares of stock received by the taxpayer in the year 1928 was taxable income to him in that year. Subsequent to the transactions involved in this litigation, two of the taxpayers, John D. Beals and Walter R. Comfort, died, and the petitions with respect to their taxes are prosecuted by their respective legal representatives. By stipulation the five cases were consolidated...

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