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PHILBER EQUIPMENT CORP. v. COMMISSIONER OF INT. REV.

No. 11860.

237 F.2d 129 (1956)

PHILBER EQUIPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided September 27, 1956.

Attorney(s) appearing for the Case

Albert Barnes Zink, Philadelphia, Pa. (George F. Shinehouse, Jr., Philadelphia, Pa., on the brief), for petitioner.

Charles B. E. Freeman, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MARIS, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Were motor vehicles owned by the taxpayer held "primarily for sale to customers in the ordinary course of his trade or business" within the meaning of Section 117(a) and (j) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 117(a, j)?1

That is the single question presented by this petition for review of the decision of the Tax Court2

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