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COFFEY v. UNITED STATES

No. 7422.

333 F.2d 945 (1964)

Victor Lee COFFEY, Sr., and Margaret H. Coffey, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied August 19, 1964.

Attorney(s) appearing for the Case

Gene W. Reardon, Denver, Colo. (Julie M. Reardon, Denver, Colo., on the brief), for appellants.

Benjamin M. Parker, Attorney, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attorneys, Dept. of Justice, Washington, D. C., and Lawrence M. Henry, U. S. Atty., Denver, Colo., on the brief), for appellee.

Before MURRAH, Chief Judge, and PICKETT and LEWIS, Circuit Judges.

PICKETT, Circuit Judge.

The principal question presented by this appeal is whether gains accruing to the appellants-taxpayers from sales of real estate and water stock during the years 1952 through 1955 should be taxed as ordinary income or as income from the sale of capital assets.1 In their returns for these years, the taxpayers returned the gain as income from the sale of capital assets. The Commissioner determined that the property...

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