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DILLON v. COMMISSIONER OF INTERNAL REVENUE

No. 14964.

213 F.2d 218 (1954)

DILLON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

June 4, 1954.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C. (Carl F. Bauersfeld, Washington, D. C., and Marvin G. Schmid, Omaha, Neb., were with him on the brief), for petitioner.

Louise Foster, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Dudley J. Godfrey, Jr., Sp. Assts. to the Atty. Gen., were on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

This case comes to this court on the petition of a taxpayer to review a decision of the Tax Court of the United States. The questions presented are (1) whether the gain realized from the sale of 20 housing units by petitioner during the calendar year 1946 was taxable as a capital gain under § 117(a) and (j) of the Internal Revenue Code, 26 U.S.C.A., or as ordinary income under § 22(a); and...

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