COMMISSIONER OF INTERNAL REV. v. BERKELEY HALL SCHOOL

No. 8122.

84 F.2d 539 (1936)

COMMISSIONER OF INTERNAL REVENUE v. BERKELEY HALL SCHOOL, Inc.

Circuit Court of Appeals, Ninth Circuit.

June 22, 1936.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal. (L. A. Luce, of Washington, D. C., and Henry Schaefer, Jr., of Los Angeles, Cal., of counsel), for respondent.

Before WILBUR, GARRECHT and DENMAN, Circuit Judges.


DENMAN, Circuit Judge.

The petitioner seeks reversal of a decision of the Board of Tax Appeals determining nontaxable certain income to respondent, a corporation organized to engage in teaching for profit. The claimed profit arose from a real estate purchase development subdivision and sale trust, in general form like many from Southern California which have received our consideration.

The trust provided for the purchase by the trustee from the seller of 72...

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