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AUSTIN v. UNITED STATES

Civ. No. 6721.

116 F.Supp. 283 (1953)

AUSTIN et al. v. UNITED STATES.

United States District Court, S. D. Texas, Houston Division.

Supplemental Opinion August 21, 1953.

Attorney(s) appearing for the Case

Paul Port, Houston, Tex., for plaintiffs.

Brian S. Odem, U. S. Atty., and Wm. R. Eckhardt, Asst. U. S. Atty., Houston, Tex., for defendant.

CONNALLY, District Judge.

This consolidated action is one to recover income taxes allegedly illegally assessed and collected for the calendar years 1946, 1947 and 1948.1 It presents two questions, namely, whether certain gains from the sale of real estate should be treated as capital gains, under the terms of Section 117 of Title 26, U.S. C.A., or as ordinary income, and whether certain income...

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