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KAVANAGH v. EVANS

No. 11203.

188 F.2d 234 (1951)

KAVANAGH, Collector of Internal Revenue, v. EVANS.

United States Court of Appeals Sixth Circuit.

April 9, 1951.

Attorney(s) appearing for the Case

Edward J. P. Zimmerman, Washington, D. C., Theron Lamar Caudle, Ellis N. Slack, A. F. Prescott and Edward J. P. Zimmerman, all of Washington, D. C., Edward T. Kane, Roger P. O'Connor, Detroit, Mich., on brief, for appellant.

Melvin S. Huffaker, and Carroll C. Grigsby, Detroit, Mich., Carroll C. Grigsby, Detroit, Mich., on brief; Smith & Huffaker, Detroit, Mich., of counsel, for appellee.

Before HICKS, Chief Judge, and SIMONS and MARTIN, Circuit Judges.

HICKS, Chief Judge.

Appellee, Evans, brought suit in the District Court to recover an alleged over-payment of income taxes for the years 1938-1941. The court rendered judgment in his favor for the sum of $15,564.64, with interest. Stripped of irrelevancies, the question for review is, whether the court erred in determining that appellee's gains from the transfer of his patent rights were taxable as gains from the sale of capital assets. Sec. 117(a) (4) of the Internal...

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