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MOORE v. C. I. R.

No. 24378.

425 F.2d 713 (1970)

Charles W. MOORE and Genevieve Moore, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

April 30, 1970.

Attorney(s) appearing for the Case

Karl M. Samuelian, Everett F. Meiners, of Parker, Milliken, Kohlmeier, Clark & O'Hara, Los Angeles, Cal., for petitioners.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Ann E. Belanger, Asst. U. S. Attys., Washington, D. C., for respondent.

Before: ELY and KILKENNY, Circuit Judges, and BYRNE, District Judge.

KILKENNY, Circuit Judge.

The Tax Court found that petitioners' taxes for the year 1961 were deficient in a substantial sum. We affirm the result without necessarily adopting the theory of the court below.

The dispute arises from a pair of 1961 transactions. On June 10th, Moore agreed to sell his one-third interest in the Big Springs Land and Cattle Company to David C. Bintliff. (Prior to this sale, Moore, Bintliff and Jack G. Taylor each owned one-third of...

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