Raymond Saltzman v. Comm'r of Internal Revenue, 227 F.2d 49 (3rd Cir. 1955).
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Raymond Saltzman v. Comm'r of Internal Revenue, 227 F.2d 49 (3rd Cir. 1955). Book View Copy Cite
Raymond SALTZMAN
v.
COMMISSIONER OF INTERNAL REVENUE
11616_1.
Court of Appeals for the Third Circuit.
Nov 1, 1955.
227 F.2d 49
Raymond J. Bradley, Philadelphia, Pa. (John Rogers Carroll, Michael von Moschzisker, Thomas D. McBride, Philadelphia, Pa., on the brief), for petitioner., S. Dee Hanson, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, C. Guy Tadlock, Department of Justice, Washington, D. C., on the brief), for appellee.
McLaughlin, Kalodner, Staley.
Cited by 2 opinions  |  Published
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.