LAZARUS v. UNITED STATES

No. 66-56.

172 F.Supp. 421 (1959)

Simon M. LAZARUS and Mina Lazarus v. UNITED STATES.

United States Court of Claims.

April 8, 1959.


Attorney(s) appearing for the Case

George T. Altman, Beverly Hills, Cal., for plaintiffs.

Rufus E. Stetson, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Herbert S. Fessenden, Washington, D. C., was on the brief.


PER CURIAM.

The issue in this case is whether the proceeds of the sale of certain properties should be treated for tax purposes as capital gain or ordinary income.

The trial commissioner was directed to make findings of fact and to recommend conclusions of law. Pursuant to such direction these have been filed.

The court having considered the evidence, the briefs and the argument of counsel adopts the findings, opinion and recommendation of Trial Commissioner...

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