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BOYKIN v. COMMISSIONER

Docket No. 94800.

22 T.C.M. 1800 (1963)

T.C. Memo. 1963-343

Marshall E. Boykin and Jimmie Boykin v. Commissioner.

United States Tax Court.

Filed December 30, 1963.

Attorney(s) appearing for the Case

Wm. Bernard Clinton, 1016 Dallas Athletic Club Bldg., Dallas, Texas, for the petitioners. James F. Hart, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the petitioners' income tax for the year 1956 in the amount of $13,516.72. The principal issue for decision is whether petitioners owned a certain property known as the Hayter Farm for a period of more than six months prior to its sale.1 An alternative issue is whether the Hayter Farm was held by petitioners primarily for sale to customers...

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