PER CURIAM.
Appellees were successful in the district court in securing a judgment against appellant for the refund of income taxes erroneously paid by appellees for the tax years 1955, 1956 and 1957.
The broad question presented on this appeal is whether amounts paid to appellees during said taxable years under a sales agreement are entitled to be taxed as capital gains, or, as appellant contends, should such amounts be taxed as ordinary income. The facts...
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