Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1951-06-21

Cited by 138 later decision(s) in our corpus · see the citation network in Lexace

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BONE, Circuit Judge. The question to be determined by the petitions for review of a decision of the Tax Court is whether that court erred in determining that the proceeds from the sale of certain houses by the Rollingwood Corporation should be taxed as ordinary income instead of gains from the sale of capital assets. The applicable st…

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