1. Home
  2. Browse Decisions
  3. F.2d
  4. 419 F.2d
  5. 419 F.2d 213 (1969)
 

POINTER v. C. I. R.

No. 22860.

419 F.2d 213 (1969)

Robert W. POINTER and Maybelle Pointer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 1, 1969.

Attorney(s) appearing for the Case

James A. Larpenteur, Jr. (argued), of Mautz, Souther, Spalding, Kinsey & Williamson, Portland, Or., for appellants.

David E. Carmaclz (argued), Atty., Tax. Div., Lee A. Jackson, Jonathan S. Cohen, Howard M. Koff, Attys., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, Counsel, IRS, Washington, D.C., for appellee.

Before HAMLIN and ELY, Circuit Judges, and TAYLOR, District Judge.

FRED M. TAYLOR, District Judge:

This proceeding was instituted to review a decision of the Tax Court holding that gains from the sale of subdivided lots of a tract of land constituted ordinary income to the petitioners rather than long-term capital gains. The Tax Court upheld the deficiency assessments by the Commissioner of Internal Revenue against the petitioners for the taxable years of 1961, 1962, and 1963. The deficiencies assessed resulted entirely from the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases