ROCHE, District Judge.
Plaintiffs sue for the recovery of income taxes allegedly overpaid for the years 1952, 1953 and 1954, contending that profits from sales of real estate during said years were properly taxable as capital gains rather than ordinary income.
In February, 1929, taxpayers acquired a tract of land in Walnut Creek for the purpose of building a home to be used as a family dwelling for weekends and eventual retirement. In the years that
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