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HANDELMAN v. C. I. R.

No. 37, Docket 74-1166.

509 F.2d 1067 (1975)

Philip HANDELMAN and Esther Handelman, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided January 27, 1975.

Attorney(s) appearing for the Case

Stephen M. Gelber, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, Tax Div., Dept. of Justice, of counsel), for appellant.

Robert M. Trien, New York City, for appellees.

Before KAUFMAN, Chief Judge, and ANDERSON and OAKES, Circuit Judges.

OAKES, Circuit Judge:

This is an appeal by the Commissioner of Internal Revenue from an adverse decision of the United States Tax Court, William H. Quealy, Judge, according capital gains treatment to $95,000 received by the taxpayers in connection with the purported sale of stock of Graphic Arts Exhibit Building, Inc. (Graphic Arts), and allowing taxpayers to deduct 60 per cent of their expenses incurred in connection with the maintenance and operation of a 46-foot...

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