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STARR'S ESTATE v. C. I. R.

No. 16268.

274 F.2d 294 (1959)

ESTATE OF Delano T. STARR, Deceased, Mary W. Starr, Executrix, and Mary W. Starr, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 29, 1959.

Attorney(s) appearing for the Case

Roy B. Woolsey, Los Angeles, Cal., for petitioners.

Charles K. Rice, Asst. Atty. Gen., James P. Turner, Lee A. Jackson, Robert N. Anderson, Davis W. Morton, Jr., Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS, HAMLEY and JERTBERG, Circuit Judges.

CHAMBERS, Circuit Judge.

Yesterday's equities in personal property seem to have become today's leases. This has been generated not a little by the circumstance that one who leases as a lessee usually has less trouble with the federal tax collector. At least taxpayers think so.

But the lease still can go too far and get one into tax trouble. While according to state law the instrument will probably be taken (with the consequent

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