1. Home
  2. Browse Decisions
  3. F.2d
  4. 309 F.2d
  5. 309 F.2d 437 (1962)
 

UNITED STATES v. KALMUTZ

No. 19406.

309 F.2d 437 (1962)

UNITED STATES of America, Appellant, v. M. B. KALMUTZ and Rose F. Kalmutz, Appellee.

United States Court of Appeals Fifth Circuit.

October 30, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Lavinia L. Redd, Asst. U. S. Atty., Miami, Fla., for appellant.

William R. Frazier, Hill & Frazier, James P. Hill, Jacksonville, Fla., for appellee.

Before JONES and BELL, Circuit Judges, and ESTES, District Judge.

ESTES, District Judge.

This is another appeal from a judgment ordering a tax refund in a case in which the Government contends that profits derived from the sale of taxpayer's interest in certain tracts of land were taxable as ordinary income rather than as capital gains.1 This case was tried to a jury, which returned a verdict in favor of taxpayer. The jury found that the properties sold by taxpayer were not "property held by the taxpayer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases