Court of Appeals for the Fifth Circuit June 21, 1955, 15317_1 (Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal Revenue)

TUTTLE, Circuit Judge.

The sole question presented in these petitions for review is the propriety of the Tax Court’s finding of fact that 90 houses sold by Pinecrest Housing, Inc., in 1946, were then held primarily for sale to customers in the ordinary course of trade or business. The Tax Court, in an opinion reported at 22 T.C.