BROCKWAY'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 13616.

219 F.2d 400 (1954)

ESTATE of Don Murillo BROCKWAY, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

December 22, 1954.


Attorney(s) appearing for the Case

George T. Altman, Beverly Hills, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Harry Marselli, Ellis N. Slack, Cecelia H. Goetz, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before FEE and CHAMBERS, Circuit Judges, and WALSH, District Judge.


JAMES ALGER FEE, Circuit Judge.

In 1922 there was incorporated Crown Body & Coach Corporation with 200 shares of common stock, of which Don Murillo Brockway1 owned 100. Murillo M. Brockway, his son,2 became an employee of Crown. In 1936 decedent acquired for Murillo the outstanding 100 shares of stock, for the purchase price of which his son subsequently reimbursed him. In the same year, decedent and Murillo...

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