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GUTHRIE v. UNITED STATES

No. 15126.

323 F.2d 142 (1963)

Clyde GUTHRIE and Edith D. Guthrie, et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

September 25, 1963.

Attorney(s) appearing for the Case

Michael A. Mulroney, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief, William E. Scent, U. S. Atty., Louisville, Ky., for appellant.

Robert S. Dorsey and Chas. I. Dawson, Louisville, Ky. (Bullitt, Dawson & Tarrant, Louisville, Ky., of counsel), for appellees.

Before WEICK and O'SULLIVAN, Circuit Judges, and PRETTYMAN, Senior Circuit Judge.

O'SULLIVAN, Circuit Judge.

This is an appeal by the United States from a judgment of the District Court for the Western District of Kentucky ordering the United States to refund $39,619.47 worth of taxes plus interest at 6% per annum from October 31, 1958, to the several taxpayers Guthrie here involved. The issue presented is whether the taxpayers were entitled to treat proceeds obtained from business interruption insurance as "gross income from mining" for percentage...

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