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ESTATE OF WALKER v. C. I. R.

Nos. 71-1331 to 71-1333.

464 F.2d 75 (1972)

ESTATE of Marian H. WALKER, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE (three cases).

United States Court of Appeals, Third Circuit.

Decided July 12, 1972.

Attorney(s) appearing for the Case

Courtney H. Cummings, Jr., Killoran & Van Brunt, Wilmington, Del., for appellants.

Jane Edmisten, Department of Justice, Tax Division, Appellate Section, Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, David English Carmack, Attys., Tax Division, Department of Justice, Washington, D. C., for appellee.

Before MAX ROSENN and JAMES ROSEN, Circuit Judges, and VAN ARTSDALEN, District Judge.

OPINION OF THE COURT

MAX ROSENN, Circuit Judge.

The sole issue of this appeal is whether the Tax Court erred in finding that Mrs. Walker and her estate received ordinary income from the sale of sand and gravel (fill) on her land.1

Appellant and the Government agree on the applicable principles of law. Burnet v. Harmel, 287 U.S. 103, 53 S.Ct. 74...

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