UNITED STATES v. MATTISON

No. 16257.

273 F.2d 13 (1959)

UNITED STATES of America, Appellant, v. Frank N. MATTISON and Ida G. Mattison, Appellees.

United States Court of Appeals Ninth Circuit.

October 29, 1959.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Melvin L. LeBow, Lee A. Jackson, Melva M. Graney, S. Dee Hanson, Attorneys, Department of Justice, Washington, D. C., Ben Peterson, U. S. Atty., Kenneth G. Bergquist, Asst. U. S. Atty., Boise, Idaho, for appellant.

Langroise & Sullivan, Boise, Idaho; Woolvin Patten, Little, LeSourd, Palmer, Scott & Slemmons, Seattle, Wash., for appellees.

Before CHAMBERS and HAMLEY, Circuit Judges, and KILKENNY, District Judge.


HAMLEY, Circuit Judge.

In this tax refund case the Government appeals from a judgment for the taxpayer in the amount of $53,461.89. The questions presented here have to do with the computation of gain realized when the taxpayer purchased all the stock of a corporation and sold the tangible assets thus acquired.

The facts are set out at length in the district court's opinion which is reported in 163 F.Supp. 754. For the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases