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GLICKMAN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 291-293, Dockets 24889-24891.

256 F.2d 108 (1958)

Arthur GLICKMAN; Herman Glickman and Ruth Glickman; and Aaron Glickmand and Freda Glickman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 5, 1958.

Attorney(s) appearing for the Case

Milton Young and Robert Anthoine of New York, N. Y., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Thomas N. Chambers, Attorneys, Department of Justice, Washington, D. C., for respondent.

Alger B. Chapman, George Berlstein of New York, and E. Randolph Dale of Washington, D. C., Chapman, Walsh & O'Connell, New York City, of counsel, amici curiae.

Before CLARK, Chief Judge, and SWAN and LUMBARD, Circuit Judges.

SWAN, Circuit Judge.

This petition involves deficiencies in income taxes for the calendar year 1950 of three taxpayers, Arthur, Herman and Aaron Glickman. The three cases were consolidated in the Tax Court proceedings and its decisions have been appealed to this court by a single petition.1

The issue presented is whether gains realized by each of the taxpayers in 1950 are properly taxable as capital gains, as they claim, or as...

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