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COE v. UNITED STATES

Civ. A. No. 755.

146 F.Supp. 481 (1956)

William C. COE and Minta Godwin Coe, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Florida, Pensacola Division.

December 17, 1956.

Attorney(s) appearing for the Case

John M. Coe, Pensacola, Fla., for plaintiffs Coe.

Richard M. Roberts, Sp. Atty., U. S. Dept. of Justice, Washington, D. C., Harrold Carswell, U. S. Atty., Tallahassee, Fla., C. W. Eggart, Jr., Asst. U. S. Atty., Pensacola, Fla., for defendant, United States.

DE VANE, Chief Judge.

Paraphrasing Circuit Judge Brown in Smith v. Commissioner of Internal Revenue, 5 Cir., 232 F.2d 142, this is another in the flooding stream of 26 U.S.C.A. § 117(j) (1) (B) cases involving the question whether real property claimed to be held as an investment for rental, has, at the time of its sale, become property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or...

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