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BROWNE v. UNITED STATES

Nos. 70-61, 71-61, 72-61.

356 F.2d 546 (1966)

Helen K. BROWNE, Administratrix of the Estate of Joseph C. Browne, Deceased v. The UNITED STATES. David C. BROWNE and Diana K. Browne v. The UNITED STATES. Robert E. KANODE and Audrey Lee Kanode v. The UNITED STATES.

United States Court of Claims.

February 18, 1966.

Attorney(s) appearing for the Case

John S. McDaniel, Jr., Baltimore, Md., attorney of record, for plaintiff.

Richard J. Boyle, Washington, D. C., with whom was Acting Asst. Atty. Gen. Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

PER CURIAM:

This is another income tax case in which the ultimate issue is whether or not the taxpayers held certain real property primarily for sale to customers in the ordinary course of business. This is a question which must be decided on the particular facts and circumstances. See, e. g., Miller v. United States, 168 Ct.Cl. 498, 504, 339 F.2d 661, 663-664 (1964); Garrett v. United States, 128 Ct.Cl. 100, 104,

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