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COMMISSIONER OF INTERNAL REVENUE v. MILLS

No. 12305.

183 F.2d 32 (1950)

COMMISSIONER OF INTERNAL REVENUE v. MILLS.

United States Court of Appeals Ninth Circuit.

June 6, 1950.

Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Hilbert P. Zarkey, Sp. Assts. to the Atty. Gen., for petitioner.

Sigvald Nielson, Harry R. Harrow, Francis N. Marshall, Frank H. Roberts, Thomas E. Haven, San Francisco, Cal. (Pillsbury, Madison & Sutro, San Francisco, Cal., of counsel) for respondent.

Before DENMAN, Chief Judge, and STEPHENS and ORR, Circuit Judges.

DENMAN, Chief Judge.

This is a petition by the Commissioner of Internal Revenue for review of decisions1 of the Tax Court of the United States holding that the Commissioner erred in determining deficiencies in respondent Mills' federal gift tax returns for the tax years 1943, 1944 and 1945. The returns set forth an agreement between taxpayer and his wife by which the income determined as a gift by the Commissioner was the separate property...

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