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COMMISSIONER OF INTERNAL REVENUE v. PAULSON

No. 12061.

123 F.2d 255 (1941)

COMMISSIONER OF INTERNAL REVENUE v. PAULSON.

Circuit Court of Appeals, Eighth Circuit.

November 10, 1941.

Attorney(s) appearing for the Case

F. E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Helen R. Carloss and Joseph M. Jones, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

H. Y. Simmons, of Cedar Rapids, Iowa (H. R. Trewin, of Cedar Rapids, Iowa, on the brief), for respondent.

Before GARDNER, SANBORN, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

This case is before us on a petition of the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals. The Board adopted the stipulation of facts agreed upon by the parties.

The taxpayer is a resident of Cedar Rapids, Iowa. On March 12, 1923, he and two others entered into a real estate contract for the purchase of a business building situated in Cedar Rapids for $78,000. Thereafter his two associates...

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