why would you want this as ordinary income? it would be reported on schedule C so you would owe taxes at the regular income tax rates. it is unlikely that the capital gain rates would be higher. you would owe self-employment taxes of about 15% on the net profit.
other issues: your father was on the title, should he be reporting some of the gain? you paid $0, did he file a gift tax return for the value you received.
your situation isn't clear with regard to the court case you cite. there the taxpayers held many lots and sold only some. so if you sold the only property you own does it rise to the level of a trade or business. I suggest you discuss your situation with a tax pro who can go into more details to give you an opinion. notice the penalties the taxpayers in the had to pay because they were wrong.
