UNITED STATES v. PATE

Nos. 5739, 5740.

254 F.2d 480 (1958)

UNITED STATES of America, Appellant, v. Theodore PATE and Richard E. Pate, as co-executors of the Estate of Rachel M. Pate, Deceased, Appellees.

United States Court of Appeals Tenth Circuit.

April 9, 1958.


Attorney(s) appearing for the Case

James P. Turner (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Helen A. Buckley, Attys., Dept. of Justice, Washington, D. C., Donald E. Kelley, U. S. Atty., and Vernon V. Ketring, Asst. U. S. Atty., Denver, Colo., were with him on the brief), for appellant.

Dayton Denious, Denver, Colo., for appellees.

Before BRATTON and PICKETT, Circuit Judges, and RICE, District Judge.


EUGENE RICE, District Judge.

The tax problem involved in this appeal was submitted to the trial court upon a stipulation of facts.

Briefly, the substance of the stipulation with respect to the immediate problem involved is that Rachel M. Pate, hereinafter referred to as the taxpayer, during her lifetime was the owner of a certain building in Denver, Colorado, held as rental property and from which she received rental income. In 1948 the building was destroyed...

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