FISHBACK v. UNITED STATES

Civ. No. 1314.

215 F.Supp. 621 (1963)

Horace FISHBACK, Jr., and Margaret N. Fishback, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. South Dakota, S. D.

April 16, 1963.


Attorney(s) appearing for the Case

Lyle E. Cheever, of Cheever & Mydland, Brookings, S. D., for plaintiffs.

Joyle C. Dahl, Department of Justice, Washington, D. C., and Harold C. Doyle, U. S. Dist. Atty., for the District of South Dakota, Sioux Falls, S. D., for defendant.


MICKELSON, Chief Judge.

Plaintiffs in this action, Horace Fishback, Jr., and Margaret N. Fishback, husband and wife, bring this action to recover the additional income taxes assessed and paid by them in the amount of $3,489.56, plus interest, as a result of the disallowing of capital gains treatment on income received from the sale of certain property in the years 1956, 1957 and 1958. Plaintiff Margaret N. Fishback is a necessary party only because she signed joint...

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