Pope v. Commissioner
United States Board of Tax Appeals
Right to have their gains from the sale of real estate treated as capital gains denied for the reason that the taxpayers held the lands primarily for sale in the course of their business.
1Opinion of the Court
WILLARD POPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT .
FRANCIS C. MCMATH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Pope v. Commissioner
Docket Nos. 42734, 42747, 43904, 44567, 51646, 52023.
United States Board of Tax Appeals
28 B.T.A. 1255; 1933 BTA LEXIS 1033;
August 23, 1933, Promulgated
Right to have their gains from the sale of real estate treated as capital gains denied for the reason that the taxpayers held the lands primarily for sale in the course of their business.
Raymond K. Dykema, Esq., for the petitioners.
James K. Polk, Esq., for the respondent.
MAR…
2Cases cited1 opinion
- Pope v. CommissionerUnited States Board of Tax Appeals · 1933