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BAUM v. UNITED STATES

No. 26472.

409 F.2d 829 (1969)

Joseph BAUM and Ida Baum, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 13, 1969.

Attorney(s) appearing for the Case

Hugh F. Culverhouse, Culverhouse, Tomlinson, Taylor & DeCarion, Kenneth G. Anderson, Fred M. Cone, Jr., Jacksonville, Fla., for appellants.

William A. Meadows, Jr., U. S. Atty., Miami, Fla., Mitchell Rogovin, Lee A. Jackson, Elmer J. Kelsey, Chester C. Davenport, Jr., Attys., Dept. of Justice, Tax Div., Washington, D. C., Lavinia L. Redd, Asst. U. S. Atty., of counsel, for appellee.

Before GEWIN, McGOWAN and MORGAN, Circuit Judges.

PER CURIAM:

This appeal involves federal income taxes for the taxable year 1963 in the amount of $1,746.80. Appellants Joseph and Ida Baum instituted this refund action on the premise that income which they received from the sale of certain real estate was entitled to capital gains treatment. The jury returned a verdict that the taxpayer held the property in question primarily for sale in the ordinary course of his trade or business and as such was not entitled to...

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