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KAPLAN v. UNITED STATES

No. 42901.

18 F.Supp. 965 (1937)

KAPLAN v. UNITED STATES.

Court of Claims.

April 26, 1937.

Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for plaintiff.

George W. Billings, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

The provisions of section 44 (a), (b), and (c) of the Revenue Act of 1928, 26 U.S.C.A. § 44 (a-c) and note, and the applicable portions of article 351 of Treasury Regulations 74, are set forth in the margin.1 Subdivision (b) (1) of section 44 governs this case. This was a casual sale in 1929 of personal property for a price in excess of $1,000 and the initial payment was...

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