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OWEN v. COMMISSIONER OF INTERNAL REVENUE

No. 13609.

192 F.2d 1006 (1951)

OWEN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

December 7, 1951.

Attorney(s) appearing for the Case

James P. Hill, Jacksonville, Fla., for petitioner.

Hilbert P. Zarky, Special Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Special Asst. to Atty. Gen., Charles Oliphant, Chief Counsel Bur. Int. Rev., Charles E. Lowery, Special Atty. Bur. Int. Rev., Helen Goodner, Special Asst. to Atty. Gen., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and HOLMES, and STRUM, Circuit Judges.

STRUM, Circuit Judge.

This is a petition to review a decision of the Tax Court which sustained a deficiency assessment in income taxes for 1944, entered by the Commissioner of Internal Revenue against petitioner Louise Owen.

Petitioner and her husband were engaged in the business of growing and selling citrus fruits in Florida. They owned several groves. They followed the customary practice in Florida of agreeing to sell fruit while it was still on the trees...

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