United States Tax Court March 30, 1951, Docket No. 25788 (Crawford v. Commissioner)

lead-opinion

OPINION.

Murdock, Judge:

This is not a case in which a taxpayer is attempting to convert a property to a business use after he owned and occupied it as a residence. Cf. Warren Leslie, Sr., 6 T. C. 488. The petitioner, under the will of her husband, for the first time acquired interests in the properties which she sold in 1947. She acquired those interests by devise from her husband.