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KOCH v. COMMISSIONER OF INTERNAL REVENUE

No. 10506.

146 F.2d 259 (1944)

KOCH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 11, 1944.

Attorney(s) appearing for the Case

Gerald S. Chargin and Victor E. Cappa, both of San Jose, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Carlton Fox and Helen Goodner, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, STEPHENS, and HEALY, Circuit Judges.

MATHEWS, Circuit Judge.

Between December 20, 1938, and May 31, 1939, Adolph J. Koch, hereafter called decedent, transferred property (real estate, stocks, bonds, bank deposits and cash) of the value of $204,442.51. The transfers were made to the persons and in the amounts indicated below.

  To George A. Koch, son of decedent ....  $102,440.98
  To Ralph J. Swickard, grandson
    of decedent .........................    21,000.00
  To George A. Koch...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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