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MUNICIPAL BOND CORPORATION v. C. I. R.

No. 17721.

341 F.2d 683 (1965)

The MUNICIPAL BOND CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 18, 1965.

Attorney(s) appearing for the Case

Joseph A. Hoskins of Hoskins, King, Springer, & McGannon, Kansas City, Mo., made argument for petitioner and was on the brief with Charles P. Schleicher and Walter J. Kennedy of Hoskins, King, Springer & McGannon, Kansas City, Mo.

William A. Geohegan, Asst. Deputy Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., made argument for respondent and filed brief with Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C.

Before VAN OOSTERHOUT, BLACKMUN and MEHAFFY, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

The taxpayer, The Municipal Bond Corporation, has filed a timely petition for review of the decision of the Tax Court (opinion reported at 41 T.C. 20) upholding the Commissioner's determination of deficiencies in income tax for the years 1954 to 1958 inclusive aggregating $38,060.08. The deficiency determination is based entirely upon a finding that taxpayer is not entitled to capital gain treatment with...

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