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MALMSTEDT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 77-1393, 77-1394.

578 F.2d 520 (1978)

Margaret E. Johnson MALMSTEDT and Bertil Malmstedt, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Margaret E. Johnson MALMSTEDT and Bertil Malmstedt, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided May 26, 1978.

Attorney(s) appearing for the Case

Sylman I. Euzent, Kensington, Md., for appellants in 77-1393 and appellees in 77-1394.

William Estabrook, III, Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee in 77-1393 and appellant in 77-1394.

Before BRYAN, Senior Circuit Judge, and RUSSELL and HALL, Circuit Judges.

DONALD RUSSELL, Circuit Judge:

This controversy arises out of the operation during 1958-1964 of a real estate development business in which the taxpayer was an equal partner. Prior to the formation of this partnership the taxpayer had been involved in the real estate business primarily as a realtor dealing in development property. Her earliest connection with either the real estate or the construction business began in the late 1940s when she became a bookkeeper for...

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