Raymond Saltzman v. Commissioner of Internal Revenue

Third Circuit

Raymond Saltzman v. Commissioner of Internal Revenue

227 F.2d 49

CourtCourt of Appeals for the Third Circuit

DecidedNovember 1, 1955

Docket11616_1

StatusPublished

Cited by2 cases

This text of 227 F.2d 49 (Raymond Saltzman v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Raymond Saltzman v. Commissioner of Internal Revenue, 227 F.2d 49 (3d Cir. 1955).

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Opinion

PER CURIAM.

From our own examination we think the Tax Court’s conclusion that the properties in question were held by petitioner primarily for sale to customers in the ordinary course of his trade or business within the meaning of Section 117(a) and (j) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 117(a, j), is fully justified by the record.

The decision of the Tax Court will be affirmed.

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PER CURIAM.

From our own examination we think the Tax Court’s conclusion that the properties in question were held by petitioner primarily for sale to customers in the ordinary course of his trade or business within the meaning of Section 117(a) and (j) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 117(a, j), is fully justified by the record.

The decision of the Tax Court will be affirmed.

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227 F.2d 49, Counsel Stack Legal Research, https://law.counselstack.com/opinion/raymond-saltzman-v-commissioner-of-internal-revenue-ca3-1955.

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