MEANEY, District Judge.
This is a suit for refund of taxes allegedly erroneously collected. The alleged error is the refusal of the Internal Revenue Service to allow capital gains treatment to certain amounts received by taxpayer Edward Wilkerson during the year 1954 and reported on his 1954 return.
In 1939 taxpayer secured a patent on a wheel-alignment machine. In 1941 he formed a corporation (Wilco) to manufacture and market the machine. This
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