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CHAPIN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 14017, 14018.

180 F.2d 140 (1950)

CHAPIN v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Eighth Circuit.

February 6, 1950.

Attorney(s) appearing for the Case

John R. Stivers, Memphis, Tenn. (Canale, Glankler, Loch & Little, and W. G. Boone, Memphis, Tenn. on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.

WOODROUGH, Circuit Judge.

These two petitions to review decisions of the Tax Court are brought up on one record and present the single question whether the petitioning taxpayers, who are husband and wife, properly accrued the gain from the sale of their section of land containing 867 acres in the year 1943, or whether the Commissioner was right in taxing that gain to them as income for 1944. The Tax Court decided that the Commissioner did not err in holding that the...

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