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HAFT TRUST v. C. I. R.

No. 74-1302.

510 F.2d 43 (1975)

Robin HAFT TRUST et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided January 31, 1975.

Attorney(s) appearing for the Case

Lewis H. Weinstein, Boston, Mass., with whom Norman H. Wolfe, Washington, D. C., Louis P. Georgantas, and Foley, Hoag & Eliot, Boston, Mass., were on brief for petitioners-appellants.

Carolyn R. Just, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for respondent-appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

McENTEE, Circuit Judge.

In their federal income tax returns for the year 1967 the taxpayer trusts reported gains from the redemption of certain stock they owned as longterm capital gains. The Commissioner determined that the gains were ordinary income and asserted deficiencies of $17,445.49 for each trust. The Tax Court found for the Commissioner and the taxpayers appeal. The issue before us is the relevance, after United States v. Davis, 397 U.S. 301...

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