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SCOTT v. McCRORY

Civ. No. 050.

162 F.Supp. 535 (1957)

Madge C. SCOTT and Madge C. Scott, as Executrix of the Estate of Beeler E. Scott, Deceased, Plaintiff, v. James L. McCRORY, as Director of Internal Revenue for the District of Nebraska, Defendant.

United States District Court D. Nebraska.

October 7, 1957.

Attorney(s) appearing for the Case

Basking & Baskins, North Platte, Neb., for plaintiff.

Byron D. Strattan, Asst. U. S. Atty., Omaha, Neb., for defendant.

ROBINSON, Chief Judge.

Madge C. Scott and Beeler E. Scott, now deceased, filed joint returns for the years 1951, 1952, and 1953, wherein they reported net gains from the sale of capital assets. The District Director disallowed these items as capital gains and treated them as ordinary income, which created a deficiency in each of the taxable years. The additional liabilities were paid under protest and, when a timely claim for refund was denied, this

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