Legal Opinion
Miller v. United States
United States Court of Claims
Decided December 11, 1964No. 337-60PublishedCited by 25 opinions
1Opinion of the CourtWhitaker, Senior Judge
The question presented in this case is whether the gain derived by plaintiffs1 in 1956, 1957, and 1958 from the sale of certain lots in a subdivision of a tract of land in Princess Anne County, Virginia, constituted ordinary income or long-term capital gain. It was ordinary income, if the property from the sale of which it was derived was “held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business” (26 U.S.C. §1221 (1958)). The question is, was plaintiff in the real estate business.
Plaintiff, a Mennonite, was born on his father’s farm on March…
2Cases cited9 opinions
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Curtis Company (Formerly Curtis Engineering Company) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Lazarus v. United StatesUnited States Court of Claims · 1959
- McConkey v. United StatesUnited States Court of Claims · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Miller v. United StatesUnited States Court of Claims · 1977
- Montgomery Coca-Cola Bottling Co. v. United StatesUnited States Court of Claims · 1980
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
- Andrew L. Stone v. Commissioner of the Internal Revenue Service. No. 87-1589Court of Appeals for the D.C. Circuit · 1989
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
20 more not listed; retrieve them via the Exa API.