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ROLLMAN v. COMMISSIONER

Docket Nos. 51963, 51974-51976.

16 T.C.M. 817 (1957)

T.C. Memo. 1957-182

Ernest E. Rollman and Hilda S. Rollman et al. v. Commissioner.

United States Tax Court.

Filed September 27, 1957.

Attorney(s) appearing for the Case

David Alter, Esq., 274 Madison Avenue, New York, N. Y., for the petitioners. Hubert E. Kelly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

This case was originally reported at 25 T.C. 481 [Dec. 21,380], and is here on remand from the Court of Appeals for the Fourth Circuit (Rollman v. Commissioner, 244 Fed. (2d) 634) [57-1 USTC ¶ 9677]. The only issue before us is whether the gain from the sale of the Rajeh patent is to be considered as long-term capital gain, or whether said patent was property...

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