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ESTATE OF WEEDEN v. C. I. R.

No. 80-7127.

685 F.2d 1160 (1982)

ESTATE OF Norman D. WEEDEN, Deceased, William F. Weeden, Executor, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Withheld December 18, 1981.

Resubmitted August 17, 1982.

Decided August 31, 1982.

Attorney(s) appearing for the Case

Ernest C. Brown, Bronson, Bronson & McKinnon, San Francisco, Cal., argued, for appellant; Gilbert S. Rothenberg, Washington, D.C., on brief.

John M. Hammerman, Taylor, Winokur, Schoenberg & Maier, San Francisco, Cal., for appellees.

Before MERRILL and WRIGHT, Circuit Judges, and EAST, District Judge.

EAST, Senior District Judge:

The Commissioner of Internal Revenue Service (Commissioner) appeals from the Decision of the Tax Court, entered on December 12, 1979, which held that Norman Weeden1 realized no income as a result of the transfer of property to his nephews, conditioned on their payment of the resulting gift taxes.

We note jurisdiction and reverse.

FACTS

In 1968, Weeden gave 12,075 shares of stock in...

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