Court of Appeals for the Ninth Circuit January 27, 1956, No. 14737 (Homann v. Commissioner)

DENMAN, Chief Judge.

A. G. Homann and his wife Anna Ho-mann, hereafter the Taxpayers, each seek a review of identical decisions of the Tax Court holding that income from the sale in 1946 of sixty-eight (68) houses located in Sunnyside, Washington was taxable as ordinary income rather than as capital gain.