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ROGERS v. COMMISSIONER OF INTERNAL REVENUE

No. 9868.

180 F.2d 720 (1950)

ROGERS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided February 21, 1950.

Attorney(s) appearing for the Case

George E. Beechwood, Philadelphia, Pa. (Lewis Weinstock, Conlen, LaBrum & Beechwood, Philadelphia, Pa., on the brief), for petitioner.

Fred E. Youngman, Washington, D.C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson, Special Assistants to the Attorney General, on the brief), for respondent.

Before McLAUGHLIN and KALODNER, Circuit Judges, and FEE, District Judge.

JAMES ALGER FEE, District Judge.

Appeal has been taken from assessment of deficiency in the income tax of Lucille H. Rogers,1 petitioner. No determination of fact is involved. The Tax Court concluded as matter of law that moneys received in 1944 by Mrs. Rogers from American Liberty Steamship Corporation2 were not proceeds of a sale by her of a long term capital asset, and were therefore taxable as income.<...

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