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ESTATE OF MEYER v. C.I.R.

No. 73-1062.

503 F.2d 556 (1974)

ESTATE of Rollin E. MEYER, Sr., Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

August 29, 1974.

Attorney(s) appearing for the Case

Walter G. Schwartz (argued), San Francisco, Cal., for petitioners.

Richard Farber (argued), Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

Before BARNES and WALLACE, Circuit Judges, and FERGUSON, District Judge.

OPINION

PER CURIAM:

Messrs. Meyer, father and son, were general partners in a real estate partnership. They exchanged their partnership interests for a second real estate partnership in which the son was a general partner and the father was a limited partner. Both partnerships were involved in owning and renting apartments in the San Francisco area. Each claimed the exchange was of property of like kind and, therefore, nontaxable pursuant to section 1031...

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