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BARRAN v. C. I. R.

No. 20599.

334 F.2d 58 (1964)

Emmette L. BARRAN and Martha Barran et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 9, 1964.

Attorney(s) appearing for the Case

J. Gilmer Blackburn, Decatur, Ala., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, I.R.S., David O. Walter, Stephen B. Wolfberg, Edward L. Rogers, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before TUTTLE, Chief Judge, WISDOM, Circuit Judge, and McRAE, District Judge.

TUTTLE, Chief Judge.

Emmette L. Barran and C. E. Winton formerly were partners operating the White Way Pure Milk Company at Decatur, Alabama. For the year 1957 each partner filed a joint income tax return with his wife. This suit involves a dispute over the proper treatment of certain gains arising in connection with the sale of White Way in that year.

At the time of the sale the partnership was operating a milk plant in Decatur and selling the processed milk...

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