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B. W. JONES TRUST v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4999-5003.

132 F.2d 914 (1943)

B. W. JONES TRUST v. COMMISSIONER OF INTERNAL REVENUE and four other cases.

Circuit Court of Appeals, Fourth Circuit.

January 2, 1943.

Attorney(s) appearing for the Case

Kenneth J. Mullane, of New York City (Ralph B. Plager, of New York City, on the brief), for petitioners.

L. W. Post, Sp. Asst. to the Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Edward H. Hammond, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before PARKER and DOBIE, Circuit Judges, and CHESNUT, District Judge.

PARKER, Circuit Judge.

These are petitions to review a decision of the Board of Tax Appeals, now the Tax Court of the United States. There are five cases which were heard together before the Board and before this Court. The question involved is whether alien trusts are taxable upon capital gain derived from the sales of their securities within the United States under the Revenue Acts of 1936 and 1938, or whether they are exempt from such taxation because falling within...

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