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TURNER v. COMMISSIONER

Docket No. 1904-70.

36 T.C.M. 1790 (1977)

T.C. Memo. 1977-437

Albert W. Turner and Therese L. Turner v. Commissioner.

United States Tax Court.

Filed December 28, 1977.

Attorney(s) appearing for the Case

John S. Nolan, Wallace E. Whitmore, and F. Brook Voght, for the petitioners.

Thomas C. Morrison, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

In our opinion filed October 9, 1974 (T.C. Memo. 1974-264), this Court held, inter alia, that petitioner Albert W. Turner (hereinafter Turner) held certain property (hereinafter Calvert tract) primarily for sale in the ordinary course of business and that gain realized on the disposition of such property was properly taxable as ordinary income. The...

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