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C. I. R. v. JACKSON INVESTMENT COMPANY

No. 19667.

346 F.2d 187 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. JACKSON INVESTMENT COMPANY, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. WEST SHORE COMPANY, Respondent.

United States Court of Appeals Ninth Circuit.

May 27, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Ronald C. Roeschlaub, Austin H. Peck, Jr., Los Angeles, Cal., for respondents.

Before BARNES, DUNIWAY and ELY, Circuit Judges.

BARNES, Circuit Judge:

The Commissioner of Internal Revenue has brought this petition to review decisions of the Tax Court (41 T.C. 675 (1964)) involving federal income taxes for the taxable years 1956 through 1958. The amounts in controversy involve distributions made by respondents, Jackson Investment Company and West Shore Company, partners in George W. Carter Company, to a retiring partner, Ethel M. Carter. Petitioner concluded...

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