WILSON & FIELDS v. COMMISSIONER

Docket No. 89828.

21 T.C.M. 1080 (1962)

T.C. Memo. 1962-200

Wilson & Fields v. Commissioner.

United States Tax Court.

Filed August 21, 1962.


Attorney(s) appearing for the Case

Robert V. Fullerton, Esq., 472 N. Arrowhead Ave., San Bernardino, Calif., for the petitioner. Douglas W. Argue, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in income taxes of the petitioner for the fiscal year ended August 31, 1955, in the amount of $19,764.33.

The issues for our determination are (1) whether the proceeds from petitioner's sale of real property in fiscal 1955 were properly reported as capital gains from the sale of property not held primarily for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases