PER CURIAM.
These are petitions to review decisions of the Tax Court. The question involved is whether gains derived by taxpayers from the sale of various parcels of real estate in 1949, 1950 and 1951 are to be treated as ordinary income or as capital gains. The Tax Court, affirming action by the Commissioner, held that the lands thus sold were held by taxpayers primarily for sale to customers in the ordinary course of trade or business within the meaning of 117(a...
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