TOMLINSON v. DWELLE

No. 19908.

318 F.2d 60 (1963)

Laurie W. TOMLINSON, District Director of Internal Revenue for the District of Florida, Appellant, v. Edward DWELLE, Jr., and Jacquelyn S. Dwelle, Appellees.

United States Court of Appeals Fifth Circuit.

May 24, 1963.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Donald C. Lehman, Asst. U. S. Atty., Jacksonville, Fla., Myron C. Baum, Michael I. Smith, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., for appellant.

Hugh F. Culverhouse, James E. Miller, Jacksonville, Fla., for appellees.

Before JONES, BROWN and LEWIS, Circuit Judges.


LEWIS, Circuit Judge.

This is an appeal from a judgment of the District Court for the Southern District of Florida allowing the appellees-taxpayers1 a refund of $1,875.96 on income taxes paid upon a deficiency assessment levied against their 1954 and 1955 joint returns. The single question presented is whether the trial court correctly determined that profits, realized by the taxpayer from the sale of certain real properties were taxable...

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