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LOCKHART v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12486-12488.

258 F.2d 343 (1958)

Margaret L. LOCKHART, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Marshall L. LOCKHART, Deceased, Robert W. Matthies, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Marshall L. LOCKHART, Deceased, Robert W. Matthies, Executor, and Margaret L. Lockhart, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided July 18, 1958.

Attorney(s) appearing for the Case

Donald M. Dunn, New York City (J. Kenneth Campbell, Richard P. Jackson, New York City, on the brief), for petitioners.

Melvin L. Lebow, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before MARIS, KALODNER and HASTIE, Circuit Judges.

MARIS, Circuit Judge.

These petitions by Margaret L. Lockhart and Robert W. Matthies, the executor of the estate of her deceased husband, Marshall L. Lockhart, to review decisions of the Tax Court present the question whether certain sums received by the Lockharts in the tax years 1946, 1947, 1948 and 1949 were ordinary income or were gains from the sale of capital assets within the meaning of section 117 of the Internal Revenue Act of 1939, 26 U.S. C. § 117...

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