Jenkins v. Commissioner
United States Tax Court
Held, that gains upon sales of certain unimproved real estate sales of property held primarily for sale to customers in the ordinary course of a trade or business.
1Opinion of the Court
Aaron Jenkins and LaMae S. Jenkins v. Commissioner.
Jenkins v. Commissioner
Docket No. 1567-69 SC.
United States Tax Court
T.C. Memo 1970-53; 1970 Tax Ct. Memo LEXIS 308; 29 T.C.M. (CCH) 240; T.C.M. (RIA) 70053;
March 2, 1970, filed.
Held, that gains upon sales of certain unimproved real estate sales of property held primarily for sale to customers in the ordinary course of a trade or business.
Narrvel E. Hall, for petitioners. Peter M. Ritteman, for respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined deficiencies in income and self-employment tax for the…
2Cases cited4 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Thrift v. CommissionerUnited States Tax Court · 1950
- William A. Scheuber and Hildegard Scheuber v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
- Burkhard Inv. Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1938