Bauman v. Commissioner
United States Tax Court
Real property and mortgages on real property were held for sale by the petitioners or their joint ventures in the ordinary course of their trades or businesses.
1Opinion of the Court
George I. Bauman and Esther E. Bauman, et al. 1 v. Commissioner.
Bauman v. Commissioner
Docket Nos. 90036-40, 90051.
United States Tax Court
T.C. Memo 1964-179; 1964 Tax Ct. Memo LEXIS 155; 23 T.C.M. (CCH) 1064; T.C.M. (RIA) 64179;
June 30, 1964
Real property and mortgages on real property were held for sale by the petitioners or their joint ventures in the ordinary course of their trades or businesses.
George R. Sheriff, 42 Broadway, N. Y., N. Y., for the petitioners. Edward H. Hance for the respondent.
TRAIN
[Memorandum Findings of Fact and Opinion]
TRAIN, Judge: Respondent determined deficiencies in…
2Cases cited6 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. Charles E. And Lois W. RosebrookCourt of Appeals for the Ninth Circuit · 1963
- Fishback v. United StatesDistrict Court, D. South Dakota · 1963
- Rosebrook v. United StatesDistrict Court, N.D. California · 1960
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