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BARRIOS' ESTATE v. C. I. R.

No. 17263.

265 F.2d 517 (1959)

ESTATE of Luke J. BARRIOS, deceased and Sallie F. Barrios, Surviving Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

April 8, 1959.

Attorney(s) appearing for the Case

Sidney W. Provensal, Jr., New Orleans, La., for petitioners.

John J. Pajak, Atty., Dept. of Justice, Washington, D. C., Grant W. Wiprud, John M. Morawski, Sp. Atty., I. R. S., Arch M. Cantrall, Chief Counsel, I. R. S., Washington, D. C., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Andrew F. Oehmann, Acting Asst. Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and CAMERON and WISDOM, Circuit Judges.

CAMERON, Circuit Judge.

The question upon which this petition for review of the decision of the Tax Court will be decided is thus stated by the respondent Commissioner: "Whether the Tax Court erred in holding that the real estate lots sold by taxpayer in 1951, 1952, and 1953 were held primarily for sale to customers in the ordinary course of taxpayers' trade or business within the meaning of Section 117(a) and (j) of the 1939 Code [26 U.S.C.A. § 117(a, j)], and...

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