BILDWELL, INC. v. COMMISSIONER

Docket No. 36016.

11 T.C.M. 1018 (1952)

Bildwell, Inc. v. Commissioner.

United States Tax Court.

Entered October 23, 1952.


Attorney(s) appearing for the Case

Robert Ash, Esq., 550 Munsey Bldg., Washington, D. C., and Carl F. Bauersfeld, Esq., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

This proceeding involves a deficiency of $780.75 in declared value excess-profits tax for the fiscal year ended June 30, 1946.

The sole question presented is whether the gains realized by petitioner from the sale of eight defense housing units during the taxable year, are taxable as long-term capital gains or as ordinary income.

Findings...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases