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PIERSON v. COMMISSIONER OF INTERNAL REVENUE

No. 12285.

253 F.2d 928 (1958)

Miriam Coward PIERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 27, 1958.

Attorney(s) appearing for the Case

Milton H. Stern, Hannoch, Weinstein, Myers & Stern, Newark, N. J., for petitioner.

James P. Turner, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

KALODNER, Circuit Judge.

This is a petition for review of the decision of the Tax Court. The primary issue presented relates to the proper basis for determining gain or loss under Section 113(a) (5) of the Internal Revenue Code of 19391 with respect to property received by the taxpayer following termination of certain trusts. A contingent secondary issue is whether the distribution of trust property...

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