PARTICELLI
v.
COMMISSIONER OF INTERNAL REVENUE.
PARTICELLI'S ESTATE et al.
v.
COMMISSIONER OF INTERNAL REVENUE.
United States Court of Appeals, Ninth Circuit.https://leagle.com/images/logo.png
May 5, 1954.
May 5, 1954.
Attorney(s) appearing for the Case
Valentine Brookes, Arthur H. Kent, San Francisco, Cal., for petitioners.
H. Brian Holland, Asst. Atty. Gen., Robert B. Ross, Ellis N. Slack, S. Dee Hanson, Sp. Assts. to Atty. Gen., Charles W. Davis, chief counsel, Bureau of Internal Revenue, Washington, D. C., for respondent.
Before HEALY, ORR and LEMMON, Circuit Judges.
United States Court of Appeals, Ninth Circuit.
ORR, Circuit Judge.
Petitioner Giulio Particelli,1 having been engaged in the business of operating a winery in the state of California for some years, decided to dispose of the winery business. Prior to making the decision to sell, petitioner had been approached by a buyer of wine, one John Dumbra, a representative of Tiara Products Company, Inc., hereafter Tiara, who made an offer to buy three...
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