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SULLIVAN v. UNITED STATES

No. 79-1240.

618 F.2d 1001 (1980)

William F. SULLIVAN and Rosemary C. Sullivan, Appellants, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided April 7, 1980.

As Amended May 7, 1980.

Attorney(s) appearing for the Case

Charles Weiss (argued), Frank Mast, W. Rodgers Moore, Jeffrey S. Blum, Thorp, Reed & Armstrong, Pittsburgh, Pa., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Carleton D. Powell (argued), James A. Riedy, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee; Robert J. Cindrich, U. S. Atty., Pittsburgh, Pa., of counsel.

Before ADAMS, ROSENN and SLOVITER, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

This appeal is brought by federal taxpayers1 to recover $293,904.63 in federal income taxes, plus interest, levied on income gained from a sale of unimproved real estate and the contemporaneous yet separate assignment of a package of agreements to lease premises to be developed on that land. The taxpayers claim that the district court erred in upholding the government's determination...

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