McNAMEE, District Judge.
In this action, brought under favor of Title 28 U.S.C.A. § 1346(a) (1), plaintiffs seek to recover $4,502.61 with interest, on the ground that the Commissioner of Internal Revenue erroneously assessed and collected this amount as income tax for the year 1949.
The issue presented is whether oriental art objects sold by the partnership of Hollis & Company were capital assets or property held primarily for sale to customers in...
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