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MUNICIPAL BOND CORPORATION v. C. I. R.

No. 18594.

382 F.2d 184 (1967)

The MUNICIPAL BOND CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

September 1, 1967.

Attorney(s) appearing for the Case

Joseph A. Hoskins, Kansas City, Mo., for petitioner; Walter J. Kennedy, William J. Shapiro and Hoskins, King, Springer & McGannon, Kansas City, Mo., were with him on the brief.

Anthony Z. Roisman, Atty., Dept. of Justice, Washington, D. C., made argument for respondent; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before VAN OOSTERHOUT, BLACKMUN and GIBSON, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

Taxpayer, Municipal Bond Corporation, has filed this timely petition for review of the portions of the decision of the Tax Court filed September 2, 1966 (opinion 46 T.C. 219), which hold that profits realized from certain specified sales of real estate made by taxpayer were not entitled to capital gain treatment but should be taxed as ordinary income. The transactions here pertinent relate to real estate...

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