Hauk v. Commissioner
United States Tax Court
Held, real estate sold in 1944 and 1945 was not held primarily for sale to customers and petitioner is entitled to capital gains treatment under section 117 (a), I.R.C.
1Opinion of the Court
Ethel M. Hauk v. Commissioner.
Hauk v. Commissioner
Docket No. 23931.
United States Tax Court
1951 Tax Ct. Memo LEXIS 82; 10 T.C.M. (CCH) 925; T.C.M. (RIA) 51278;
September 28, 1951
Held, real estate sold in 1944 and 1945 was not held primarily for sale to customers and petitioner is entitled to capital gains treatment under section 117 (a), I.R.C.
Joseph B. Coolidge, Esq., 12th Floor, Callahan Bldg., Dayton 2, Ohio, and Hugh E. Wall, Jr., Esq., for the petitioner. Hugh F. Culverhouse, Esq., for the respondent.
VAN FOSSAN
Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in…
2Cases cited5 opinions
- Thrift v. CommissionerUnited States Tax Court · 1950
- Mauldin v. CommissionerUnited States Tax Court · 1951
- Farley v. CommissionerUnited States Tax Court · 1946
- Wood v. CommissionerUnited States Tax Court · 1951
- Phipps v. CommissionerUnited States Board of Tax Appeals · 1930
3Cited by2 opinions
- Galena Oaks Corp. v. ScofieldDistrict Court, S.D. Texas · 1953
- Austin v. United StatesDistrict Court, S.D. Texas · 1953