Court of Appeals for the Third Circuit September 27, 1956, 11860_1 (Philber Equipment Corporation v. Commissioner of Internal Revenue)

KALODNER, Circuit Judge.

Were motor vehicles owned by the taxpayer held “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, 26 U.S.C.A. § 117(a, j)?