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MOBERG v. COMMISSIONER

Docket No. 47925.

22 T.C.M. 1483 (1963)

T.C. Memo. 1963-288

Vern H. Moberg and Reta N. Moberg v. Commissioner.

United States Tax Court.

Filed October 22, 1963.

Attorney(s) appearing for the Case

Carl F. Bauersfield and Charles H. Burton, for the petitioners. James D. Webb, III, and Wilford H. Payne, for the respondent.

Memorandum Findings of Fact and Opinion

BLACK, Judge:

Our original report in this proceeding is reported in [Dec. 24,677] 35 T.C. 773. We there stated the issues to be:

(1) Whether the transfer by petitioners of rights held under a master franchise for the use of Dairy Queen freezers constituted sales giving rise to long-term capital gains, or licenses giving rise to ordinary income. (2) If the transfers...

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