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BLOCH v. COMMISSIONER OF INTERNAL REVENUE

No. 10697.

148 F.2d 452 (1945)

BLOCH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 14, 1945.

Attorney(s) appearing for the Case

W. H. Orrick and Charles L. Barnard, both of San Francisco, Cal. (Orrick, Dahlquist, Neff, Brown & Herrington, of San Francisco, Cal., of counsel), for petitioner.

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

Before MATHEWS, STEPHENS, and BONE, Circuit Judges.

STEPHENS, Circuit Judge.

We are considering a petition of an income tax taxpayer for the review of the Tax Court's decision upholding the method of the Commissioner of Internal Revenue in arriving at gain or loss upon a sale of corporate stock.

The judge of the Tax Court presiding at the hearing states the case so admirably in a memorandum opinion that we repeat it here. We do not, however, agree with his reasoning or with the Tax Court's decision. The statement...

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