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YUNKER v. COMMISSIONER OF INTERNAL REVENUE

No. 13032.

256 F.2d 130 (1958)

Milton S. YUNKER and Leonna S. Yunker (Husband and Wife), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

May 1, 1958.

Attorney(s) appearing for the Case

Louis E. Ackerson, Louisville, Ky., for petitioners.

Harry Marselli, Washington, D. C., for respondent. Charles K. Rice, Lee A. Jackson, Harry Baum and Walter Akerman, Jr., Washington, D. C., on the brief.

Before ALLEN, McALLISTER, and MILLER, Circuit Judges.

McALLISTER, Circuit Judge.

Leonna S. Yunker, the wife of Milton S. Yunker, inherited 75 acres of undeveloped farm land, in various parcels, from her grandfather, in 1928, and from her uncle, in 1935. Part of the land adjoined the Dixie Highway, known as US 31. Mrs. Yunker wanted to sell the acreage as a whole, and the real estate broker whom she employed, Mr. Carpenter, attempted such a sale. Considerable effort resulted only in offers that were entirely inadequate...

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