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WADDELL v. COMMISSIONER OF INTERNAL REVENUE

No. 8895.

102 F.2d 503 (1939)

WADDELL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 13, 1939.

Attorney(s) appearing for the Case

Geo. S. Atkinson, of Dallas, Tex., for petitioners.

Mills Kitchin, Sewall Key, and Lee Jackson, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Frank M. Thompson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

On the assumption that certain instalment obligations, resulting from the sale of mineral interests, were partnership properties, the Board1 found that by the death of W. N. Waddell, one of the partners, the obligations, at least as to his interest in them, were, within Sec. 44(d) Revenue Act of 1932,2 distributed, transmitted or otherwise disposed of, with a resulting taxable gain...

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