KENEIPP v. UNITED STATES

No. 11532.

203 F.2d 397 (1953)

KENEIPP et al. v. UNITED STATES.

United States Court of Appeals District of Columbia Circuit.

Decided April 2, 1953.


Attorney(s) appearing for the Case

Mr. Hugh Keneipp, Washington, D. C., appellant pro se, submitted on the brief, for appellants.

Mr. John J. Kelley, Jr., Sp. Asst. to Atty. Gen., Department of Justice, pro hac vice, by special leave of Court, with whom Messrs. Charles M. Irelan, U. S. Atty., Washington, D. C., Ellis N. Slack, Sp. Asst. to Atty. Gen., Department of Justice, and Miss Helen Goodner, Sp. Asst. to Atty. Gen., Department of Justice, were on the brief, for appellee. Mr. Morton K. Rothschild, Sp. Asst. to Atty. Gen., Department of Justice, also entered an appearance for appellee.

Before EDGERTON, CLARK and PROCTOR, Circuit Judges.


PER CURIAM.

This appeal involves a suit in the District Court to recover an overpayment of federal income taxes. On a prior appeal, 1950, 87 U.S.App.D.C. 242, 184 F.2d 263, the principal question was whether a gain upon a condemnation award was a capital gain. This depended upon whether the property was "used in trade or business" or was "held for the production of income."1 We remanded for further proceedings...

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