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HAGGARD v. WOOD

Nos. 17284, 17306, 17307.

298 F.2d 24 (1961)

W. H. HAGGARD, Jr. and Joanne Haggard, Appellants, v. Wilson WOOD, District Director of Internal Revenue, Appellee. W. H. HAGGARD and Elva Haggard, Appellants, v. Wilson WOOD, District Director of Internal Revenue, Appellee. J. W. HAGGARD and Re Nee Haggard, Appellants, v. Wilson WOOD, District Director of Internal Revenue, Appellee.

United States Court of Appeals Ninth Circuit.

November 20, 1961.

Attorney(s) appearing for the Case

W. Lee McLane, Jr., Nola McLane, Phoenix, Ariz., Thaddeus Rojek, Los Angeles, Calif., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum and John A. Bailey, Attys., Dept. of Justice, Washington, D. C., and C. A. Muecke, U. S. Atty., Phoenix, Ariz., for appellee.

Before ORR, KOELSCH and DUNIWAY, Circuit Judges.

ORR, Circuit Judge.

We have three cases consolidated for argument. They involve a common question for determination. Appellants reported the net proceeds from the termination of a partnership as capital gain on their income tax returns for the calendar year 1953. The District Director of Internal Revenue, treating the said proceeds as ordinary income, asserted a deficiency which was paid and for which appellants subsequently sued for refunds. The trial court upheld...

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