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LEH v. COMMISSIONER OF INTERNAL REVENUE

No. 15797.

260 F.2d 489 (1958)

Marc D. LEH and L. Waive Leh, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. David E. BROWN and Christobel H. Brown, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

October 17, 1958.

Attorney(s) appearing for the Case

James L. Wood, Los Angeles, Cal., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Melvin L. Lebow, Lee A. Jackson, Harry Baum, Myron C. Baum, Attys., Department of Justice, Washington, D. C., for respondent.

Before STEPHENS, Chief Judge, and FEE and BARNES, Circuit Judges.

BARNES, Circuit Judge.

These are petitions to review two decisions of the Tax Court. Int. Rev. Code of 1954, § 7482, 26 U.S.C.A. § 7482. The sole question presented is whether the Tax Court was correct in refusing to find that the transaction herein involved constituted a "sale or exchange" of property within the meaning of section 117 (a) (4) and (j) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 117(a) (4), (j). If there was such a "sale or exchange...

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