1. Home
  2. Browse Decisions
  3. F.2d
  4. 325 F.2d
  5. 325 F.2d 313 (1963)
 

C.I.R. v. BROWN

Nos. 18228-18233.

325 F.2d 313 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Clay B. BROWN and Dorothy E. Brown, Donald L. Brown and Ingrid R. Brown, Charles William Booth and Nancy H. Booth, Donald Lee Brown, Philip F. Brown, Marilyn Brown, Respondents.

United States Court of Appeals Ninth Circuit.

December 10, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, and Gilbert E. Andrews, Attorneys, Department of Justice, Washington, D. C., for petitioner.

Mautz, Souther, Spaulding, Kinsey & Williamson, and William H. Kinsey, Portland, Or., for respondents.

Arthur A. Armstrong, Los Angeles, Cal., amicus curiæ.

Before HAMLIN and DUNIWAY, Circuit Judges, and KUNZEL, District Judge.

DUNIWAY, Circuit Judge.

The Commissioner of Internal Revenue asks us to reverse decisions of the Tax Court. We are of the opinion that the decisions must be affirmed.

Involved is a transaction of the type described by Moore and Dohan in an article entitled: "Sales, Churches and Monkeyshines," 11 Tax.L.Rev. 87 (1956), and by Lanning in an article entitled: "Tax Erosion and the `Bootstrap sale' of a Business," 108 U. of Pa.L.Rev. 623 (1960). The transaction...

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