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SALVATORE v. C. I. R.

No. 136 Docket 34911.

434 F.2d 600 (1970)

Susie SALVATORE, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided November 30, 1970.

Attorney(s) appearing for the Case

Richard S. Pastore, Greenwich, Conn., for appellant.

Charles E. Anderson, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, and Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before KAUFMAN, HAYS, and GIBBONS, Circuit Judges.

IRVING R. KAUFMAN, Circuit Judge:

The taxpayer, Mrs. Susie Salvatore, conveyed a partial interest in her gas station to her children shortly before she and they joined in selling it to Texaco, Inc. Mrs. Salvatore and each of her children reported as income a share of the resulting gain. The Commissioner determined, however, that she was taxable upon the entire gain, and the Tax Court upheld his contention that she was the sole owner and seller of the gas station....

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