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HARRISON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 15414, 15415.

235 F.2d 587 (1956)

John W. HARRISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Clifford F. HARRISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied August 8, 1956.

Attorney(s) appearing for the Case

Martin A. Rosenberg and Rodney Weiss, St. Louis, Mo. (Gilbert Weiss, St. Louis, Mo., on the brief), for petitioners.

Melva M. Graney, Attorney, Department of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, and Grant W. Wiprud, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before SANBORN, JOHNSEN, and VAN OOSTERHOUT, Circuit Judges.

JOHNSEN, Circuit Judge.

Deficiency assessments by the Commissioner of Internal Revenue against two taxpayers, for the calendar year 1947, were upheld by the Tax Court, 24 T.C. 46 and each of the taxpayers has petitioned for review.

The first contention made by petitioners is that the exchange transaction, on which the assessments were predicated, occurred in 1946, and not in 1947, so...

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