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EWING v. COMMISSIONER

Docket No. 59624.

17 T.C.M. 626 (1958)

T.C. Memo. 1958-115

Robert W. Ewing and Mary E. Ewing v. Commissioner.

United States Tax Court.

Filed June 18, 1958.

Attorney(s) appearing for the Case

John Wiseman, C. P. A., 1219 Chapline Street, Wheeling, W. Va., for the petitioners. Charles A. Boyce, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax against petitioners in the amount of $6,721.33 for the year 1950.

The following questions are presented for decision: (1) whether petitioners were holding lots for sale to customers in the ordinary course of business during the year 1950; (2) whether petitioners are entitled to defer for tax purposes the reporting of gains on the sales...

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