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WEINER v. COMMISSIONER OF INTERNAL REVENUE

No. 14151.

316 F.2d 473 (1963)

Martin WEINER and Tillie Weiner, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 22, 1963.

Attorney(s) appearing for the Case

Marvin Lyons, New York City (James A. Levitan, Benjamin Nadel, New York City, on the brief), for petitioners.

Crombie J. D. Garrett, Dept. of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attorneys, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and KALODNER and FORMAN, Circuit Judges.

PER CURIAM.

We here review an unreported decision of the Tax Court of the United States. The substance of the issue presented is whether the Tax Court erred in holding that gain on the disposition of the Regency Textiles, Inc. note was taxable as ordinary income or was entitled to treatment as a long-term capital gain under Section 1222(3) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1222(3). The essence of the question is whether there was or was not...

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