McGAH v. COMMISSIONER OF INTERNAL REVENUE

No. 13431.

210 F.2d 769 (1954)

McGAH et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

February 18, 1954.


Attorney(s) appearing for the Case

M. W. Dobrzensky, S. H. Dobrzensky, Edward B. Kelly, Oakland, Cal., for appellants.

Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Walter Akerman, Jr., Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, George Lynch, Attorney, Department of Justice, Washington, D. C., for appellee.

Before STEPHENS, BONE and ORR, Circuit Judges.


ORR, Circuit Judge.

This case has been here before, McGah v. Commissioner of Internal Revenue, 9 Cir., 1952, 193 F.2d 662. We vacated the decisions and remanded with instructions to the Tax Court to make further findings and enter such decision as it deemed proper. We held in the previous appeal that in order to establish a taxpayer's purpose of holding property for sale under section 117(j) of the Internal Revenue Code, 26 U.S.C...

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