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ROSCOE v. COMMISSIONER OF INTERNAL REVENUE

No. 14826.

215 F.2d 478 (1954)

Joseph ROSCOE, B. Waldine Roscoe, Harold A. Carr, Margaret P. Carr, Transferees, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

September 3, 1954.

Attorney(s) appearing for the Case

Howell Ward, Charles E. Pratt and Margaret B. Brown, Corpus Christi, Tex., Ward & Brown and Wood & Pratt, Corpus Christi, Tex., of counsel, for petitioners.

S. Dee Hanson, Sp. Asst. Atty. Gen., Ellis N. Slack, Morton K. Rothschild and H. Brian Holland, Asst. Attys. Gen., Daniel A. Taylor, Chief Counsel, John M. Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before STRUM and RIVES, Circuit Judges, and DAWKINS, District Judge.

RIVES, Circuit Judge.

These consolidated cases involve alleged deficiencies in income taxes for 1947, and present principally the issue of whether a portion of the amount received by petitioners from the sale of certain corporate stock in that year is properly taxable to them as capital gain or as ordinary income.

Taxpayers, Joseph Roscoe and Harold Carr, partners in the real estate business at Corpus Christi, Texas, filed separate income tax returns in 1947...

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