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KULDELL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8504, 8505.

97 F.2d 725 (1938)

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

Circuit Court of Appeals, Fifth Circuit.

June 30, 1938.

Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C., for petitioners.

Robert N. Anderson and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John E. Marshall, Sp. Atty., both of Washington, D. C., Bureau of Internal Revenue, for respondents.

Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.

FOSTER, Circuit Judge.

These cases were tried together and may be disposed of by one opinion. Petitioners, husband and wife, are citizens of Texas and made separate returns for the community income taxes for 1930. They claimed a community loss of $36,223.33, resulting from the sale of certain securities to the Mount Rose Co. of Houston, Texas. The Commissioner held the securities were transferred in exchange for the capital stock of the Mount Rose Co., within the...

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