Ivan H. GREER, Transferee, Brazoria Investment Corporation, Lita Greer, Ivan H. Greer, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
February 23, 1956.
February 23, 1956.
Attorney(s) appearing for the Case
Alex Pope, Jr., John P. Ritchie, Hardwicke, Haddaway & Pope, Fort Worth, Tex., for petitioners.
Carolyn R. Just, A. F. Prescott, Robert N. Anderson, Davis W. Morton, Jr., Attys., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., R. P. Hertzog, Acting Chief Counsel, I. R. S., Claude R. Marshall, Sp. Atty., I. R. S., Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and RIVES and CAMERON, Circuit Judges.
United States Court of Appeals Fifth Circuit.
RIVES, Circuit Judge.
This petition for review of a decision of the Tax Court1 involves federal income taxes of Brazoria Investment Corporation from January 1, 1946 to the date of its dissolution, December 19, 1946, and of Ivan H. and Lita Greer, husband and wife, for the calendar year 1946. The issues here, as in the Tax Court, "relate only to the adjusted basis of certain houses for purposes of determining gain or loss and depreciation...
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