BISTLINE v. UNITED STATES

No. 15716.

260 F.2d 77 (1958)

Beverly B. BISTLINE, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

As Amended on Denial of Rehearing August 8, 1958.


Attorney(s) appearing for the Case

Bistline & Bistline, F. M. Bistline, R. Don Bistline, Pocatello, Idaho, for appellant.

Charles K. Rice, Asst. Atty. Gen., Thomas N. Chambers, Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Ben Paterson, U. S. Atty., Boise, Idaho, for appellee.

Before POPE, FEE and HAMLIN, Circuit Judges.


JAMES ALGER FEE, Circuit Judge.

There is only one question in this case. The trial court held that within a period of two years there had been a series of sales of real estate, which had been given to taxpayer by her father and which had been held primarily for sale to customers in the ordinary course of business, within the meaning of § 117(a) (1) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 117(a) (1), and that the profit realized should be taxed...

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