KENEIPP v. UNITED STATES

No. 1132-47.

85 F.Supp. 902 (1949)

KENEIPP et ux. v. UNITED STATES.

United States District Court District of Columbia, Civil Division.

May 31, 1949.


Attorney(s) appearing for the Case

Hugh Keneipp and Frances Keneipp, in pro per.

George Morris Fay, U. S. Atty., Daniel B. Maher and John P. Burke, Asst. U. S. Attys, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and John P. Wenchel II, Sp. Assts. to Atty. Gen., for defendant.


LETTS, District Judge.

The evidence makes crystal clear that some of the property taken under the eminent domain proceedings was used by the taxpayers to produce income. This has ample support in the taxpayers' returns for several years preceding the tax year in question as well as for the year in question. Since the property was used by the taxpayers in a business, the Commissioner was authorized to determine that which is a return of capital and that which is a...

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