Legal Opinion
B. B. Margolis and Iris M. Margolis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 30, 1964No. 18499, 18500PublishedCited by 20 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
These proceedings present for review the decision of the Tax Court, determining income tax deficiencies for the' taxable years 1955-1958.
During those years, taxpayer, 1 a resident of San Diego, California, was actively engaged in the business of buying and selling real property. His petition presents in a variety of circumstances the question whether property exchanged or sold by him at a gain had been held by him primarily for sale to customers in the ordinary course of his business.
With respect to this question, the transactions involved divide themselves roughly into…
2Cases cited3 opinions
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
- Textile Apron Co. v. CommissionerUnited States Tax Court · 1953
- William J. Wineberg, and the Estate of Janet R. Wineberg, Deceased, William J. Wineberg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
3Cited by20 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Norman J. And Beverly G. Magneson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
- Citizens' Acceptance Corporation, a Dissolved Corporation Continued by Statute for Purposes of Suit v. United StatesCourt of Appeals for the Third Circuit · 1972
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