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ESTATE OF WEINGART v. COMMISSIONER

Docket No. 2367.

3 T.C.M. 121 (1944)

Estate of Sam Weingart, Deceased, Morton W. Weingart, Bernard A. Weingart and Sidney Weingart, Executors v. Commissioner.

United States Tax Court.

Entered February 8, 1944.

Attorney(s) appearing for the Case

M. R. Schlesinger, Esq., 837 Union Commerce Bldg., Cleveland, O., for the petitioners. Cecil H. Haas, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

The Commissioner determined a deficiency in income tax in the amount of $780.30 for the year 1941. The issue is whether the buildings on certain income producing real property owned by the decedent on which depreciation was taken were capital assets as defined by section 117(a)(1) of the Internal Revenue Code.

[The Facts]

The facts were stipulated and are so found. The petitioners are the executors...

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