Marshall E. BOYKIN and Jimmie Boykin, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
April 28, 1965.
April 28, 1965.
Attorney(s) appearing for the Case
Donald G. Gay, William Bernard Clinton, Dallas, Tex., for petitioners.
Harold C. Wilkenfield, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Sheldon S. Cohen, Chief Counsel, Eugene F. Colella, Atty., I.R.S., John B. Jones, Acting Asst. Atty. Gen., Harry Baum, Carolyn R. Just, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before MARIS, RIVES and BROWN, Circuit Judges.
United States Court of Appeals Fifth Circuit.
JOHN R. BROWN, Circuit Judge.
By this Petition for Review, Taxpayer1 questions the correctness of the Tax Court's decision that he had not "held" a purchased farm in excess of six months and therefore could not treat the gain on its sale as a long-term capital gain within the meaning of § 1222 of the Internal Revenue Code. An additional ground, asserted in the Commissioner's deficiency determination and before this Court as an alternative...
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