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LINEHAN v. C. I. R.

No. 5831.

297 F.2d 276 (1961)

Charles A. LINEHAN et al., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

December 15, 1961.

Attorney(s) appearing for the Case

James D. Dow, Boston, Mass., for petitioners.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen. and Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., on the brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

WOODBURY, Chief Judge.

This petition to review a decision of the Tax Court of the United States presents a question of the proper tax treatment of amounts received under contracts permitting removal of sand and gravel from a taxpayer's land. There is no real dispute over the facts, some of which are stipulated.

The petitioners are husband and wife who filed joint income tax returns for the years involved, 1953, 1954 and 1955. The husband, Charles A. Linehan...

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