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MOORE v. COMMISSIONER OF INTERNAL REVENUE

No. 7706.

124 F.2d 991 (1941)

MOORE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

November 26, 1941.

Attorney(s) appearing for the Case

Thos. C. McConnell, James C. Leaton, and Conrad D. Philos, all of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Bureau of Internal Revenue, and L. W. Post, both of Washington, D. C., and Gerald L. Wallace and Sherley Ewing, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS, SPARKS, and MINTON, Circuit Judges.

MINTON, Circuit Judge.

The Commissioner of Internal Revenue determined a deficiency in the income tax of 1936 against the Petitioner, Fay Harvey Moore. The Board of Tax Appeals, two members dissenting, upheld the assessment by the Commissioner, and this appeal was taken from the order of the Tax Board.

The Petitioner owned four thousand shares of stock in the Ajax Hand Brake Company. One George M. DeGuire desired to purchase this stock. An agreement was reached...

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