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COMMISSIONER OF INTERNAL REVENUE v. SIMMERS' ESTATE

Nos. 7118, 7119.

231 F.2d 909 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Ralph W. SIMMERS, Deceased, Mary E. Simmers, Executrix, and Mary E. Simmers (Surviving Wife), Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ralph W. SIMMERS and Son, Incorporated, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 21, 1956.

As Corrected April 25, 1956.

Attorney(s) appearing for the Case

Kenneth E. Levin, Atty., Dept. of Justice (H. Brian Holland, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, on the brief), for petitioner.

Stanley Worth, Washington, D. C. (Edward S. Smith, Washington, D. C., Issac Hecht, Baltimore, Md., and Blair, Korner, Doyle & Worth, Washington, D. C., on the brief), for respondents.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

Each of these cases relates to the income tax of a landowner in Maryland who, under the practice in vogue in the City of Baltimore and its environs, divided the land into lots and built houses thereon and sold each house subject to the payment of a specified annual ground rent on the lot which was reserved in an agreement of lease. The issue is whether the landowner realized a taxable gain not only on the purchase price of the house at the time...

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