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UNITED STATES v. ROBINSON

No. 10131.

129 F.2d 297 (1942)

UNITED STATES v. ROBINSON.

Circuit Court of Appeals, Fifth Circuit.

June 26, 1942.

Attorney(s) appearing for the Case

Helen R. Carloss and J. Louis Monarch, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr. Asst. Atty. Gen., and Brian S. Odem, Asst. U. S. Atty., of Houston, Tex., for appellant.

Paul Port, of Houston, Tex., for appellee.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for refund of income taxes for the years 1934 and 1936. The claim was that gains from timber sales realized in 1934 and 1936 by plaintiff as a member of a partnership, were gains upon the sale of capital assets.1 The defense was that the gains in question were from "property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business" within the meaning of...

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