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UNITED STATES v. BEARD

No. 15560.

260 F.2d 81 (1958)

UNITED STATES of America, Appellant, v. John B. BEARD and Helen B. Beard, Appellees.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 8, 1958.

Certiorari Denied October 27, 1958.

Attorney(s) appearing for the Case

John N. Stull, Acting Asst. Atty. Gen., Davis W. Morton, Jr., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Lloyd H. Burke, U. S. Atty., Lynn J. Gillard, Asst. U. S. Atty., San Francisco, Cal., for appellant.

Hoover, Lacy & Bienvenu, Edward M. Lacy, Robert C. Bienvenu, Francis C. Hoover, Modesto, Cal., for appellees.

Before ORR, FEE and CHAMBERS, Circuit Judges.

Certiorari Denied October 27, 1958. See 79 S.Ct. 114.

ORR, Circuit Judge.

Contending that certain income realized by appellee Beard, hereafter the taxpayer, was realized from sale of "property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business," within the meaning of 1939 Internal Revenue Code, § 117(a) (1), 26 U.S.C.A. § 117(a) (1), the Commissioner made deficiency assessments in the sum of $36,519...

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