Alice E. COHN, Marion A. Cohn, Daniel E. Cohn, and Edgar M. Cohn, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.https://leagle.com/images/logo.png
October 1, 1955.
October 1, 1955.
Attorney(s) appearing for the Case
Edward L. Conroy, Los Angeles, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Joseph F. Goetten, Ellis N. Slack, Hilbert P. Zarky, John J. Kelley, Jr., Special Assts. to Atty. Gen., John Potts Barnes, Chief Counsel, Int. Rev. Service, Chicago, Ill., for respondent.
Before FEE and CHAMBERS, Circuit Judges, and LING, District Judge.
United States Court of Appeals Ninth Circuit.
LING, District Judge.
This is a review of a decision of the Tax Court, 21 T.C. 90, which sustained the finding of the Commissioner of Internal Revenue that the sale of 69 multiple unit houses by petitioners in 1945 did not constitute a sale of capital assets within the meaning of Section 117(a) (1) and (j) (1) of the Internal Revenue Code, 26 U.S.C.A. § 117(a)(1) and (j) (1) and therefore the gain realized therefrom constituted...
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