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ROCKWELL v. C. I. R.

No. 73-2140.

512 F.2d 882 (1975)

Michael L. ROCKWELL, and Regina Rockwell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied June 13, 1975.

Attorney(s) appearing for the Case

Bernard A. Berkman, Cleveland, Ohio, and Murray C. Lertzman, Beverly Hills, Cal. (argued), for petitioners-appellants.

Louis Bradbury, Atty., Tax Div. (argued), Washington, D. C., for respondent-appellee.

Before LUMBARD, KOELSCH and DUNIWAY, Circuit Judges.

OPINION

DUNIWAY, Circuit Judge:

The Rockwells, husband and wife, who filed joint income tax returns for the years in dispute and whom we shall call Rockwell for convenience, appeal from a decision of the Tax Court. Tax Court Memorandum 1972-133, 31 T.C.M. 596, 72 T.C.Memo. 621. The Tax Court found that twelve real properties sold or exchanged by Rockwell during the taxable years 1963 through 1967 were held primarily for sale to customers in the ordinary...

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