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CRANFORD v. UNITED STATES

No. 290-60.

338 F.2d 379 (1964)

Peter G. CRANFORD and Helen Cranford v. The UNITED STATES.

United States Court of Claims.

November 13, 1964.

Attorney(s) appearing for the Case

Charles H. Burton, Washington, D. C., for plaintiffs. Robert Ash and Ash, Bauersfeld & Burton, Washington, D. C., were on the brief.

Sheldon P. Migdal, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before LARAMORE, Acting Chief Judge, DURFEE, DAVIS, and COLLINS, Judges, and JONES, Senior Judge.

JONES, Senior Judge.

Plaintiffs1 seek to recover alleged overpayment of Federal income tax for the year 1955. The single question for our determination involves the right of plaintiff to long term capital gain treatment for a sum of $7,500.

Sometime between 1938 and 1939, plaintiff conceived and invented a format or structure for a radio program. This format was based upon a mathematical formula under which a sponsor would be able...

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