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MATHEWS v. C. I. R.

Nos. 14835-14836.

315 F.2d 101 (1963)

J. Stewart MATHEWS and Viola I. Mathews, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. J. Stewart MATHEWS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

March 22, 1963.

Attorney(s) appearing for the Case

Eugene P. Ruehlmann, Cincinnati, Ohio (Strauss, Troy & Ruehlmann, Eugene P. Ruehlmann, Kenneth D. Troy, Lucien G. Strauss, Cincinnati, Ohio, on the brief), for petitioners.

Michael K. Cavanaugh, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Michael K. Cavanaugh, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before McALLISTER, Senior Circuit Judge, WEICK, Circuit Judge, and BOYD, District Judge.

McALLISTER, Senior Circuit Judge.

This is a consolidated appeal from the decision of the Tax Court holding petitioner, Dr. J. Stewart Mathews, liable for income taxes for the taxable year of 1956, and holding petitioners, Dr. Mathews and his wife, liable for income taxes for the taxable year of 1955.

The ground upon which the Tax Court based its decision was that the income taxed was not capital gain resulting from the sales of capital assets, but ordinary...

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