Case Name: Jerome S. MURRAY and Grace H. Murray, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1967-01-06
Citations: 370 F.2d 568
Docket Number: No. 10670
Parties: Jerome S. MURRAY and Grace H. Murray, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 370
Pages: 568–568

Head Matter:
Jerome S. MURRAY and Grace H. Murray, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10670.
United States Court of Appeals Fourth Circuit.
Argued Dec. 9, 1966.
Decided Jan. 6, 1967.
Stanley Worth, Washington, D. C. (Scott P. Crampton, Joseph A. McMenamin and Korner, Doyle, Worth & Crampton, Washington, D. C., on brief), for petitioners.
Lawrence B. Silver, Attorney, Department of Justice (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and Fred R. Becker, Attorneys, Department of Justice, on brief), for respondent.
Before HAYNSWORTH, Chief Judge, and BRYAN and J. SPENCER BELL, Circuit Judges.

Opinion:
PER CURIAM:
This is a petition for review of a decision of the Tax Court finding that certain sales of real estate made by the husband were sales of capital assets, while other sales of real estate or of contractual interests in real estate, were of property held primarily for sale to customers in the ordinary course of Murray's business.
For the reasons stated by the Tax Court, we deny the petition. Judge Kern's opinion is entirely consistent with the subsequent decision of the Supreme Court in Malat v. Riddell, 383 U.S. 569, 86 S.Ct. 1030, 16 L.Ed.2d 102. Nothing in Malat requires a modification of the result in the Tax Court.
Affirmed.
. Jerome S. Murray and Grace H. Murray v. Commissioner of Internal Revenue, T.C. Memo. 1965-148.