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MAULDIN v. COMMISSIONER

Docket Nos. 19311, 19312.

16 T.C. 698 (1951)

C. E. MAULDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HELEN T. MAULDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1951.

Attorney(s) appearing for the Case

Dorothy Ann Kinney, Esq., for the petitioners.

Donald P. Chehock, Esq., for the respondent.

Respondent has determined deficiencies in income tax against petitioners C. E. Mauldin and Helen T. Mauldin, for the year 1944, in the respective amounts of $427.19 and $277.18, and for the year 1945, in the amount of $3,798.14 against each petitioner.

The only question in issue is whether certain lots sold during the taxable years were properties held by C. E. Mauldin primarily for sale to customers in the ordinary course of his trade or business, within the meaning...

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