BOLDT, District Judge.
By this action plaintiffs seek recovery of income taxes paid under protest on deficiencies assessed for the years 1952, 1953 and 1954. The question for decision is whether plaintiffs acquired the necessary proprietary interest in logs cut pursuant to the contracts involved for capital gain treatment under Int. Rev.Code of 1939, § 117, 26 U.S.C.A. § 117, and Int.Rev.Code of 1954, § 631, 26 U.S.C.A. § 631, on income derived...
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