Court of Appeals for the Ninth Circuit February 9, 1959, 16097 (Robert E. Austin and Marian H. Austin v. Commissioner of Internal Revenue)

JERTBERG, Circuit Judge.

This case involves deficiencies in income tax returns of petitioners assessed for the years 1950, 1951 and 1952.

The sole question on this appeal is whether certain real estate (vacant unimproved lots) sold by petitioners during the years above stated was held by petitioners primarily for sale to customers in the ordinary course of petitioners’ trade or business.