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LEWIS v. COMMISSIONER

Docket Nos. 25634, 25635, 25636.

11 T.C.M. 80 (1952)

H. D. Lewis and Mabel Lewis v. Commissioner. E. P. Lamberth v. Commissioner.

United States Tax Court.

Entered January 29, 1952.

Attorney(s) appearing for the Case

S. G. Winstead, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and a delinquency penalty for 1945 as follows:

Taxpayer                      Deficiency    Penalty

H. D. and Mabel Lewis ....    $25,412.97    $1,570.88
E. P Lamberth ............     30,545.27     ........

The issues for decision are whether the Commissioner erred in holding that certain duplex houses sold in 1945 were not capital assets so...

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