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MILLER v. UNITED STATES

No. 337-60.

339 F.2d 661 (1964)

William J. MILLER and Elizabeth P. Miller v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied March 12, 1965.

Attorney(s) appearing for the Case

George H. Bowers, Jr., and William C. Baskett, Norfolk, Va., for plaintiffs.

Cynthia Holcomb, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, Edward S. Smith, and Philip R. Miller, Washington, D. C., were on the the briefs.

Before COWEN, Chief Judge, DURFEE, DAVIS and COLLINS, Judges, and WHITAKER, Senior Judge.

WHITAKER, Senior Judge.

The question presented in this case is whether the gain derived by plaintiffs1 in 1956, 1957, and 1958 from the sale of certain lots in a subdivision of a tract of land in Princess Anne County, Virginia, constituted ordinary income or long-term capital gain. It was ordinary income, if the property from the sale of which it was derived was "held by the taxpayer primarily for sale to customers in the ordinary course...

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