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GREENSPAN v. COMMISSIONER

Docket Nos. 26633, 26634.

11 T.C.M. 402 (1952)

Louis Greenspan et al. v. Commissioner.

United States Tax Court.

Entered April 22, 1952.

Attorney(s) appearing for the Case

Martin S. Stolzoff, Esq., for the petitioners. William P. Flynn, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined deficiencies in income tax against each of the petitioners for 1945 in the amount of $2,193.97. The sole issue is whether the profit realized upon the sale of a parcel of unimproved real estate resulted in a capital gain or was ordinary income.

The respondent has determined that the property was held primarily for sale to customers in the ordinary course of business...

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