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ROGERS v. COMMISSIONER OF INTERNAL REVENUE

No. 20621.

377 F.2d 534 (1967)

John M. ROGERS and John M. Rogers, Executor of the Estate of Gladys B. Rogers, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 27, 1967.

Attorney(s) appearing for the Case

Edward J. Ruff, Michael L. Mellor, Graham G. Campbell, James R. Bridges, of Thelen, Marrin, Johnson & Bridges, San Francisco, Cal., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., C. Moxley Featherstone, Lee A. Jackson, Melva M. Graney, Edward Lee Rogers, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent.

Before JERTBERG and ELY, Circuit Judges, and FOLEY, Jr., District Judge.

PER CURIAM.

This is a petition for a review of the decision of the Tax Court (44 T.C. 126). This Court has jurisdiction (26 U.S.C. § 7482). The Tax Court held the Petitioners' transfer of a parcel of realty and the contemporaneous acquisition of another parcel of realty was not a tax-free exchange within the purview of § 1031 of the Internal Revenue Code of 1954 (26 U.S.C. § 1031).

The findings of the Tax Court...

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