Baris v. Commissioner
United States Tax Court
Upon the evidence, held: (1) Petitioners, members of 969 Realty Co., taxable at ordinary income rates on gain from sale of properties in 1958 to 969 Park Corp. (2) Petitioners, members of 108 East 82nd St., partnership, taxable at ordinary income rates on gain from sale of property. (3) Petitioners, members of K. & F. partnership, taxable at ordinary gain rates on gain from sale of property. (4) T. M. Greenberg realized ordinary income in 1958 from partnership, Koch & Gould.
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Upon the evidence, held: (1) Petitioners, members of 969 Realty Co., taxable at ordinary income rates on gain from sale of properties in 1958 to 969 Park Corp. (2) Petitioners, members of 108 East 82nd St., partnership, taxable at ordinary income rates on gain from sale of property. (3) Petitioners, members of K. & F. partnership, taxable at ordinary gain rates on gain from sale of property. (4) T. M. Greenberg realized ordinary income in 1958 from partnership, Koch & Gould. (5) Ely and Sonia Rabin realized ordinary income from sale of mortgage. (6) O. L. Tinklepaugh is not entitled to…
1Opinion of the Court
Alexander L. Baris and Sylvia H. Baris, et al. 1 v. Commissioner.
Baris v. Commissioner
Docket Nos. 2462-62 - 2475-62.
United States Tax Court
T.C. Memo 1965-182; 1965 Tax Ct. Memo LEXIS 145; 24 T.C.M. (CCH) 952; T.C.M. (RIA) 65182;
June 30, 1965
Upon the evidence, held: (1) Petitioners, members of 969 Realty Co., taxable at ordinary income rates on gain from sale of properties in 1958 to 969 Park Corp. (2) Petitioners, members of 108 East 82nd St., partnership, taxable at ordinary income rates on gain from sale of property. (3) Petitioners, members of K. & F. partnership, taxable at ordinary gain…
2Cases cited7 opinions
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- De Masters v. ArendCourt of Appeals for the Ninth Circuit · 1963
- Alice E. Cohn, Marion A. Cohn, Daniel E. Cohn, and Edgar M. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Mayes v. CommissionerUnited States Tax Court · 1953
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