United States v. Dagmar S. Cooke, United States of America v. Philip E. Spalding, United States of America v. Sophie Judd Cooke, United States of America v. Muriel Howatt Cooke

228 F.2d 667 56-1 USTC P 9166 UNITED STATES of America, Appellant, v. Dagmar S. COOKE, Appellee. UNITED STATES of America, Appellant, v. Philip E. SPALDING, Appellee. UNITED STATES of America, Appellant, v. Sophie Judd COOKE, Appellee. UNITED STATES of America, Appellant, v. Muriel Howatt COOKE, Appellee. Nos. 14339-14342. United States Court of Appeals Ninth Circuit. Dec. 20, 1955. II. Brian Holland, Asst. Atty. Gen., Edward W. Rothe, Ellis N. Slack, Hilbert P. Zarky, David O. Walter, Sp. Assts. to Atty. Gen., Louis B. Blissard, U.S. Atty., Abbott M. Sellers, Sp. Asst. to Atty. Gen., Honolulu, Hawaii, for appellant. Anderson, Wrenn & Jenks, Heaton L. Wrenn, Marshall M. Goodsill, Honolulu, Hawaii, for appellees. Before DENMAN, Chief Judge, and ORR and LEMMON, Circuit Judges. DENMAN, Chief Judge. 1 The United States appeals from a judgment of the United States District Court for the District of Hawaii, holding Mrs. Dagmar Cooke entitled to recover capital gains tax paid by her on the difference in value of 2,000 shares in a corporation, Charles M. Cooke Ltd., when she received them, and the greater value of the property she received on the dissolution and distribution of the…