Crabtree v. Commissioner

OPINION.

Rice, Judge:

In order for the petitioners to overcome the determination of the respondent as set forth in the deficiency notices, it is incumbent upon them to sustain the burden of proving that the houses and the unimproved real property involved were not held primarily for sale to customers in the ordinary course of trade or business. Greene v. Commissioner, 141 F. 2d 645 (C. A. 5, 1944), certiorari denied 323 U. S. 717; Commissioner v. Boeing, 106 F. 2d 305 (C. A. 9, 1939), certiorari denied 308 U. S. 619. In similar cases involving a determination of whether gain from the sale of…