discussed Cited "see" Commissioner of Internal Revenue v. Starr Bros., Inc See Commissioner v. Golonsky, 3 Cir., 200 F.2d 72 , involving surrender of a lease to the lessor. 2 Our own decision in McAllister v. Commissioner, 2 Cir., 157 F. 2d 235 , certiorari denied 330 U.S. 826 , 67 S.Ct. 864 , 91 L.Ed. 1276 , where transfer by a life tenant to the remainderman for a sum of money was held to constitute a sale, is also cited as inconsistent with the conclusion that termination of the 1903 contract was not a sale.

discussed Cited "see" Wallace v. United States See Miller v. Sanford, 5 Cir., 150 F.2d 637 , certiorari denied 330 U.S. 830 , 67 S.Ct. 864 , 91 L.Ed. 1279 , and Thompson v. Johnston, 9 Cir., 160 F.2d 374 , certiorari denied 331 U.S. 853 , 67 S.Ct. 1738 , 91 L.Ed. 1861 .