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JONES v. COMMISSIONER

Docket Nos. 110373, 110374.

1 T.C.M. 816 (1943)

Ashton C. Jones, Jr. v. Commissioner. Jack R. Jones and Helen M. Jones v. Commissioner.

United States Tax Court.

Entered March 22, 1943.

Attorney(s) appearing for the Case

John C. Ristine, Esq., 920 Southern Bldg., Washington, D. C., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings were brought for a redetermination of income tax deficiencies for the year 1939 as follows:

  Ashton C. Jones, Jr.................$261.49
  Jack R. Jones and Helen M. Jones..    28.80

Determination of the issue is dependent upon whether certain real estate sold during the taxable year was held by Ashton C. and Jack R. Jones primarily for sale to...

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