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WALDREP v. COMMISSIONER OF INTERNAL REVENUE

No. 28707.

428 F.2d 1216 (1970)

R. A. WALDREP and Ruby Waldrep, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 25, 1970.

Attorney(s) appearing for the Case

Maurice F. Bishop, Birmingham, Ala., for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Eugene F. Colella, Elmer J. Kelsey, Issie L. Jenkins, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before TUTTLE, DYER and CLARK, Circuit Judges.

PER CURIAM:

The taxpayers appeal from an order of the Tax Court, which denied them the right to report gain on the installment method upon the sale by them of a five acre tract of land on December 30, 1963.

The two issues presented to the Tax Court involved the question whether improvements which, by an option to sell executed several months previously the taxpayers had reserved the right to remove from the property...

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