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OLIVER v. COM'R OF INTERNAL REVENUE

No. 5159.

138 F.2d 910 (1943)

OLIVER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 16, 1943.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C., for petitioner.

S. Dee Hanson, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and WARING, District Judge.

PER CURIAM.

The taxpayer seeks a review of deficiencies in income taxes for the years 1938, 1939 and 1940 determined by the Commissioner of Internal Revenue on the ground that gain received by the taxpayer from the sale of lots of ground in Fairfax County, Virginia, was derived from property held by him primarily for sale to customers in the ordinary course of his trade or business. If the gain was derived in this fashion it constituted ordinary income taxable under...

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