CLARK v. UNITED STATES

No. 19141.

341 F.2d 691 (1965)

John E. CLARK and Norma L. Clark, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied March 15, 1965.


Attorney(s) appearing for the Case

Charles E. Cole, Fairbanks, Alaska, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Jonathan S. Cohen, Dept. of Justice, Washington, D. C., Joseph J. Cella, U. S. Atty., Anchorage, Alaska, Bruce A. Koppe, Dept. of Justice, Washington, D. C., for appellee.

Before CHAMBERS, MERRILL and KOELSCH, Circuit Judges.


KOELSCH, Circuit Judge.

The Commissioner of Internal Revenue, concluding that certain income treated by John E. Clark and Norma L. Clark, his wife, in their income tax return for 1955 as a long term capital gain, was in fact ordinary income, determined a deficiency. The Clarks paid the additional sum and thereafter brought suit in the district court for its recovery. Trial to a jury resulted in a verdict for the taxpayers; the United States then moved to have the...

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