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JOAN E. HELLER TRUST v. COMMISSIONER

Docket Nos. 87419-87423.

25 T.C.M. 634 (1966)

T.C. Memo. 1966-121

Joan E. Heller Trust (Formerly Joan E. Smotkin Trust), Arizona Trust Co., Trustee, et al. v. Commissioner.

United States Tax Court.

Filed June 6, 1966.

Attorney(s) appearing for the Case

David W. Richter, for the petitioners. David R. Brennan, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

In a Memorandum Opinion of this Court filed on November 18, 1965 ([Dec. 27,629(M)] T.C. Memo. 1965-302), we held, in one of the three issues involved in these consolidated cases, that certain duplexes sold by petitioners during the years 1955, 1956 and 1957 were held by them in those years for sale to customers in the ordinary course of their trade...

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