A. G. Homann v. Commissioner of Internal Revenue, Anna Homann v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. A. G. Homann, Commissioner of Internal Revenue v. Anna Homann

230 F.2d 671 56-1 USTC P 9285 A. G. HOMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Anna HOMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. A. G. HOMANN, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Anna HOMANN, Respondent. No. 14737. United States Court of Appeals Ninth Circuit. Jan. 27, 1956. Harry Elsworth Foster, Olympia, Wash., for appellants. H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, John J. Kelley, Jr., Marvin Weinstein, Sp. Assts. to Atty. Gen., for appellee. Before DENMAN, Chief Judge, and LEMMON and CHAMBERS, Circuit Judges. DENMAN, Chief Judge. 1 A. G. Homann and his wife Anna Homann, 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. 2 The Commissioner seeks review of the Tax Court's decision that the basis of these houses did not have to be adjusted by an allowance for depreciation for the years in which they were rented, and that the income…