231 F.2d 445 - Shepherd v. United States — 231 F.2d 445

How this case has been cited

Cited by 11 later decisions — most recently March 1978

7 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

¶1Charles L. Claunch, Chattanooga, Tenn., for appellants.

¶2H. Brian Holland, Atty. Gen., Ellis N. Slack, John J. Kelley, Jr., Attys., Dept, of Justice, Washington, D. C., John C. Crawford, Jr., U. S. Atty., Knoxville, Tenn., for the United States.

¶3Before ALLEN, McALLISTER and MILLER, Circuit Judges.

¶4PER CURIAM.

¶5This case came on to be heard upon the record and briefs and oral argument of counsel;

¶6And it appearing that the controlling question is whether the taxpayer, Esther Shepherd, during the tax year held certain parcels of real property primarily for sale to customers in the ordinary course of trade or business, Section 117, Internal Revenue Code of 1939, 26 U.S. C.A. § 117;

¶7And it appearing that this question is primarily a question of fact, Rubino v. Commissioner of Internal Revenue, 9 Cir., 186 F.2d 304, certiorari denied 342 U.S. 814, 72 S.Ct. 28, 96 L.Ed. 615, upon which the District Court made extensive and detailed findings which are supported by the evidence;

¶8And no reversible error appearing in the record:

¶9It is ordered that the judgment be and it hereby is affirmed upon the ground and for the reasons stated in the opinion, findings of fact, and conclusions of law of the District Court.