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UNITED STATES v. GIUSTINA

Nos. 17454-17457.

313 F.2d 710 (1962)

UNITED STATES of America, Appellant, v. Erminio GIUSTINA and Irene O. Giustina, Appellees. UNITED STATES of America, Appellant, v. Anselmo GIUSTINA and Josephine Giustina, Appellees. UNITED STATES of America, Appellant, v. Natale B. GIUSTINA and Jacqueline Giustina, Appellees. UNITED STATES of America, Appellant, v. Ehrman V. GIUSTINA and Marion Lee Giustina, Appellees.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 29, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Dale E. Anderson, Attorneys, Department of Justice, Washington, D. C., and Sidney I. Lezak, U. S. Atty., and Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellant.

Dougherty & Cairns, and William E. Dougherty, Portland, Or., for appellee.

Before HAMLIN, JERTBERG and BROWNING, Circuit Judges.

BROWNING, Circuit Judge.

Appellees' partnership entered into a "Timber Sale Agreement" with the United States Forest Service with respect to the timber on one hundred ninety acres of government land. The timber was ultimately cut and removed by a corporation pursuant to a contract with the partnership. In their income tax returns the partners reported payments received from the corporation as capital gains. The Commissioner of Internal Revenue determined that these...

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