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ROBERTS v. C. I. R.

No. 79-7277.

643 F.2d 654 (1981)

Clair E. ROBERTS and Betty B. Roberts, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 23, 1981.

Attorney(s) appearing for the Case

Charles P. Duff, Duffy, Georgeson, Kekel & Benner, Portland, Or., for petitioners-appellees.

Gilbert E. Andrews, Chief Appellate Sec., Tax Div., Dept. of Justice Washington, D.C., for respondent-appellant.

Before MERRILL and KENNEDY, Circuit Judges, and HEMPHILL, District Judge.

MERRILL, Circuit Judge:

The Commissioner has taken this appeal from a decision of the Tax Court respecting the extent of Taxpayer's taxable income.1 The question presented is whether gain realized from sales of stock to a trust established by Taxpayer could be reported on the installment method provided by § 453(a)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 453(a)(1).

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