Julian E. Ross and Gertrude A. Ross v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer did not list property with real estate dealers, advertise, or make efforts to sell the property
• taxpayer, who was actively engaged in practice of law, made one to two sales of lots a month for 2-year period in liquidation of capital asset; he made no improvements to property, and did not list property with real estate dealers, advertise, or make efforts to sell

Source: CourtListener parenthetical corpus (CC0).