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KALTREIDER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12336, 12337.

255 F.2d 833 (1958)

Walter H. KALTREIDER and Irene C. Kaltreider, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided May 21, 1958.

As Amended July 17, 1958.

Attorney(s) appearing for the Case

Robert H. Griffith, York, Pa. (Arthur Markowitz, York, Pa., C. Philip Moore, Jr., York, Pa., on the brief), for petitioners.

Arthur I. Gould, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, KALODNER, Circuit Judge, and WRIGHT, District Judge.

KALODNER, Circuit Judge.

Was real estate sold by taxpayers in 1951 and 1952 held by them primarily for sale to customers in the ordinary course of business within the meaning of Section 117(a) and (j) of the Internal Revenue Code of 1939, as amended?1

That is the primary question presented by these petitions for review of the decision of the Tax Court2 which answered it affirmatively, thereby making...

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