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UPTON v. C. I. R.

No. 16703.

283 F.2d 716 (1960)

John R. UPTON, Anna L. S. Upton and Margaret St. Aubyn, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

As Amended on Denial of Petition for Rehearing December 19, 1960.

Attorney(s) appearing for the Case

Everett S. Layman, Sr., Kenneth S. Carey, Everett S. Layman, Jr., Arthur J. Lempert, San Francisco, Cal., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Helen A. Buckley, Attys., Dept. of Justice, Washington, D. C., for respondent.

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

HAMLEY, Circuit Judge.

The named petitioners seek reversal of two decisions of the Tax Court rendered in consolidated proceedings to redetermine tax deficiencies and reported in 32 T.C. 301. The principal question presented here relates to the apportionment of percentage depletion allowances as between the life beneficiaries and the trustees of a testamentary trust in computing federal income...

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