Otis A. Kittle v. Comm'r of Internal Revenue, 229 F.2d 313 (9th Cir. 1956). · Go Syfert
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Otis A. Kittle v. Comm'r of Internal Revenue, 229 F.2d 313 (9th Cir. 1956). Cases Citing This Book View Copy Cite
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Otis A. KITTLE, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
14402_1.
Court of Appeals for the Ninth Circuit.
Feb 14, 1956.
229 F.2d 313
Kenneth P. Dillon, Vargas, Dillon & Bartlett, Reno, Nev,, for petitioner., H. Brian Holland, Asst. Atty. Gen., C. Guy Tadlock, Ellis N. Slack, Hilbert P. Zarky, Walter Akerman, Jr., Sp. Assts. to Atty. Gen., for respondent.
Healy, Pope, Lem-Mon.
Cited by 19 opinions  |  Published
PER CURIAM.

This is a petition to review a decision of the Tax Court holding that amounts received by the petitioner in 1947 as payments under a lease of iron ore lands were royalties, taxable as ordinary income. The petitioner contends that the amounts received constituted capital gains from the sale of the minerals in place.

The decision of the Tax Court entered January 28, 1954, in this case, ordering and deciding that there is an overpayment for 1945 shall be modified by the addition of the following: ‘and that such portion of the tax was paid after the mailing of the notice of deficiency. Section 322(d) (1) (D), Internal Revenue Code of 1939 [26 U.S.C.A. § 322(d) (1) (D) ].’

As thus modified, we agree with the holding of the Tax Court and affirm its decision for the reason given in its opinion, 21 T.C. 79.