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STERN v. C.I.R.

No. 83-7177.

747 F.2d 555 (1984)

Sidney B. STERN and Vera L. Stern, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 15, 1984.

Attorney(s) appearing for the Case

Randall G. Dick, Suzanne Cutts Ritchie, Flynn & Steinberg, San Francisco, Cal., for petitioners-appellants.

Glenn L. Archer, Jr., Kenneth L. Greene, U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before SNEED and FLETCHER, Circuit Judges, and ENRIGHT, District Judge.

SNEED, Circuit Judge:

Taxpayers appeal from a decision of the Tax Court, 77 T.C. 614 (1981), involving the taxable years of 1971, 1972, and 1973, and holding that transfers of common stock were not sales in exchange for annuities, but instead were transfers in trust subject to retained annual payments. We reverse.

I.

FACTS

A summary of the facts, which are more completely stated in the Tax Court's opinion...

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