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ESTATE OF BERRY v. C. I. R.

Nos. 16781, 16782.

372 F.2d 476 (1967)

ESTATE of Betty BERRY, Deceased, Louis Berry, Executor, Louis Berry, Surviving Spouse, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. LCG TRUST NO. 2, A. R. Glancy, Jr., Successor Trustee, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

February 3, 1967.

Attorney(s) appearing for the Case

Charles D. Savage, Detroit, Mich. (Frank W. Donovan, Detroit, Mich., on the brief; McClintock, Fulton, Donovan & Waterman, Detroit, Mich., of counsel), for petitioners.

Karl Schmeidler, Atty., Dept. of Justice, Washington D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before EDWARDS, Circuit Judge, McALLISTER, Senior Circuit Judge, and WEINMAN, District Judge.

PER CURIAM.

The only issue presented in this case is whether or not the Tax Court was right in determining that $440,000 of the $1,683,237.77 profit made by petitioners-appellants on the sale of the Raleigh Hotel in Washington, D. C. constituted gross income1 for Federal income tax purposes rather than a capital gain. Estate of Betty Berry v. Commissioner of Internal Revenue, 43 T.C. 723 (1965); Raleigh...

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