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BEAVERS v. COMMISSIONER OF INTERNAL REVENUE

No. 12042.

165 F.2d 208 (1947)

BEAVERS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

December 26, 1947.

Attorney(s) appearing for the Case

Robert Ash and John R. Foley, both of Washington, D. C., for petitioner.

Hilbert P. Zarky, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., and Charles Oliphant, Chief Counsel, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and LEE, Circuit Judges.

PER CURIAM.

In 1943 petitioner and his wife transferred to their two children by deed of gift 12,138 acres of land in Knox County, Texas, which they owned in community. Petitioner reported one-half of the value of the property as his gift, and his wife reported the other one-half as hers. Under the authority of Sec. 1000(d) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1000(d),1 the Commissioner assessed the whole value...

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