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MILLETT v. COMMISSIONER

Docket No. 2060-62.

23 T.C.M. 945 (1964)

T.C. Memo. 1964-159

Estate of Clinton C. Millett, Deceased, The Omaha National Bank, Executor, and Martha S. Millett v. Commissioner.

United States Tax Court.

Filed June 9, 1964.

Attorney(s) appearing for the Case

Keith Miller, Omaha National Bank Bldg., Omaha, Neb., for the petitioners. Walter O. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioners' income taxes of $1,927.29 for 1957, $8,170.12 for 1958, and $2,581.79 for 1959.

The only issue remaining to be decided is whether real estate lots sold in 1957, 1958, and 1959 were held by the petitioners primarily for sale to customers in the ordinary course of their trade or business.

Findings of Fact

Clinton C. Millett and...

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