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HAMLIN'S TRUST v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4707, 4708.

209 F.2d 761 (1954)

HAMLIN'S TRUST v. COMMISSIONER OF INTERNAL REVENUE. NOWELS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied March 8, 1954.

Attorney(s) appearing for the Case

Claude M. Maer, Jr., and John L. J. Hart, Denver, Colo. (Stephen H. Hart and William P. Cantwell, Denver, Colo., on the brief), for petitioners.

S. Dee Hanson, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen. (Ellis N. Slack and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, Chief Judge, and BRATTON and HUXMAN, Circuit Judges.

BRATTON, Circuit Judge.

These are petitions to review decisions of the Tax Court. In their tax returns for the year 1946, the trustees of the Clarence Clark Hamlin Trust, and T. E. Nowels and wife Bertie M. Nowels, treated all of the revenue which they received from R. C. Hoiles and his associates as revenue derived from the sale of capital assets. The Commissioner of Internal Revenue disagreed with that treatment of such revenue and resulting deficiencies were imposed...

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