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RYMAN v. COMMISSIONER

Docket Nos. 37408, 37409.

12 T.C.M. 1093 (1953)

Harold E. Ryman and Marion J. Ryman, Husband and Wife v. Commissioner.(1953) John D. Thompson and Suzette D. Thompson, Husband and Wife v. Commissioner.

United States Tax Court.

Entered September 21, 1953.

Attorney(s) appearing for the Case

John C. Ristine, Esq., 920 Southern Building, Washington, D. C., for the petitioners. A. E. Carpens, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax for the year 1944 as follows:

  Harold E. Ryman and Marion J.
   Ryman ............................    $861.07
  John D. Thompson and Suzette
    D. Thompson .....................     872.93

The sole contested issue is whether the gain realized upon the sale in 1944 of Davis Shores lots is taxable as ordinary income.

The stipulated...

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