Legal Opinion
William A. Scheuber and Hildegard Scheuber v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 2, 1967No. 15833PublishedCited by 19 opinions
1Opinion of the Court
KNOCH, Circuit Judge.
The petitioners, William A. and Hilde-gard Scheuber, seek review and reversal of the Tax Court’s ruling in favor of the Commissioner of Internal Revenue, respondent herein, that two parcels of real estate were held by the petitioners primarily for sale to customers in the ordinary course of business.
The evidentiary facts are undisputed. The petitioners are husband and wife who file joint income tax returns.
Mr. Scheuber has been a licensed real estate broker since 1921 and is well known in the Milwaukee, Wisconsin, area as a dealer in real property.
After their marriage in…
2Cases cited4 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Solly K. Frankenstein and Julia E. Frankenstein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- William Malat and Ethel Malat v. Robert A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
3Cited by19 opinions
- Pritchett v. CommissionerUnited States Tax Court · 1974
- Hollywood Baseball Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Albert W. Turner and Therese L. Turner v. Commissioner of Internal Revenue, Albert W. Turner and Therese L. Turner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1976
- Goodman v. United StatesUnited States Court of Claims · 1968
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