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MINTZER v. COMMISSIONER

Docket Nos. 26719, 33970.

10 T.C.M. 1254 (1951)

Albert Mintzer v. Commissioner.

United States Tax Court.

Entered December 29, 1951.

Attorney(s) appearing for the Case

Albert Mintzer, pro se. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner challenges respondent's determination of deficiencies in income tax for 1944, 1945 and 1946 of $4,103.45, $10,297.31 and $43,583.86, and a delinquency penalty under section 291(a), Internal Revenue Code, for 1944 of $488.95. Certain adjustments are not contested. The sole issue is whether petitioner is entitled to capital gain treatment on profits from sales of real estate.

Findings...

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