Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1954-12-29

Cited by 208 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

RIVES, Circuit Judge. The question in this case is whether the gain derived from the sale of 102 houses over the period from June, 1946, through August, 1947, should be accorded capital gains treatment under the provision of Section 117(j) of the Internal Revenue Code, reading in pertinent part: “(1…

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