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UNITED STATES v. SHEAHAN

No. 19826.

323 F.2d 383 (1963)

UNITED STATES of America, Appellant, v. Edwin L. SHEAHAN and Deborah M. Sheahan, Appellees.

United States Court of Appeals Fifth Circuit.

September 24, 1963.

Attorney(s) appearing for the Case

William A. Friedlander, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., for appellant.

Harold E. Abrams, Atlanta, Ga., Smith, Kilpatrick, Cody, Rogers & McClatchey, Atlanta, Ga., of counsel, for appellees.

Before RIVES and WISDOM, Circuit Judges, and BOOTLE, District Judge.

WISDOM, Circuit Judge.

This is an appeal by the United States from a judgment of the district court granting the taxpayers' claim for a refund based on Section 1034 of the Internal Revenue Code of 1954. This section allows a taxpayer, under certain conditions, to make a tax free sale of his "principal residence", if within a year he buys and "uses" another principal residence. The question for decision is whether the evidence is sufficient to sustain the jury's verdict...

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