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KERN v. GRANQUIST

No. 17159.

291 F.2d 29 (1961)

Grace KERN, Appellant, v. Ralph C. GRANQUIST, District Director of Internal Revenue of the United States for the District of Oregon, Appellee.

United States Court of Appeals Ninth Circuit.

May 31, 1961.

Attorney(s) appearing for the Case

Carl E. Davidson and Charles P. Duffy, Portland, Or., for appellant.

Louis F. Oberdorfer, Asst. U. S. Atty. Gen., Lee A. Jackson, Harry Baum, Michael I. Smith, and Carolyn Just, Attys., Dept. of Justice, Washington, D. C., and C. E. Luckey, U. S. Atty., and Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellee.

Before BARNES, HAMLIN and MERRILL, Circuit Judges.

BARNES, Circuit Judge.

This is an appeal from a judgment of the United States District Court for the District of Oregon, refusing to grant taxpayer an income tax refund for the year 1953. Jurisdiction below rested on 28 U.S.C. § 1346. This court has jurisdiction on the appeal. 28 U.S.C. § 1291.

The sole issue before us is the amount of gain realized by appellant upon the sale of her residence on July 27, 1953, for the sum of $325,000. She entered...

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