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LURIE v. COMMISSIONER OF INTERNAL REVENUE

No. 11160.

156 F.2d 436 (1946)

LURIE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 27, 1946.

Attorney(s) appearing for the Case

Oscar Samuels and Tevis Jacobs, both of San Francisco, Cal., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., Robert N. Anderson, Louise Foster and Eugene E. Beyer, Sp. Assts. to the Atty. Gen., all of Washington, D. C., for respondent.

Before GARRECHT, MATHEWS and ORR, Circuit Judges.

MATHEWS, Circuit Judge.

Notes issued by Hilton Hotel Company, a corporation, in 1938 were acquired by petitioner, Babette G. Lurie, in 1938 and 1939 and were held by her until their retirement. The notes were registered in 1940. They were retired in 1941, more than 24 months after their acquisition by petitioner and less than 18 months after their registration. From their retirement a gain resulted. Petitioner, in computing her net income for 1941, took into account...

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