RAYMOND SALTZMAN
v.
COMMISSIONER OF INTERNAL REVENUE
RAYMOND SALTZMAN
COMMISSIONER OF INTERNAL REVENUE
227 F.2d 49
United States Court of Appeals for the Third Circuit (1955)
Caution
Cited by 13 cases
Opinion of the Court
PER CURIAM.
From our own examination we think the Tax Court’s conclusion that the properties in question were held by petitioner primarily for sale to customers in the ordinary course of his trade or business within the meaning of Section 117(a) and (j) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 117(a, j), is fully justified by the record.
The decision of the Tax Court will be affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
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Cited By (12 total)
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Kinnear-Weed Corp. v. Humble OIL & Ref. Co., 441 F.2d 631 (5th Cir. 1971)
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The Standard OIL Co. v. Standard OIL Co., 252 F.2d 65 (10th Cir. 1958)
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Curtis Co. (Formerly Curtis Eng'g Company) v. Commissioner OF Internal Revenue, 232 F.2d 167 (3d Cir. 1956)
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