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DYAL v. UNITED STATES

No. 21419.

342 F.2d 248 (1965)

Milton DYAL et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 8, 1965.

Attorney(s) appearing for the Case

Chris B. Conyers, Albert Fendig, and Conyers, Fendig, Dickey & Harris, of Brunswick, Ga., for appellants.

Edward Shillingburg, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Donald H. Fraser, U. S. Atty., Savannah, Ga., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before RIVES and BELL, Circuit Judges, and SPEARS, District Judge.

SPEARS, District Judge:

This is a consolidation of four suits for refund of taxes paid in the years 1956, 1957 and 1958.

The taxpayers reported as capital gain in those years all payments received under three 99-year contracts with the Union Bag & Paper Corporation.1 The District Director took the position that the payments were ordinary income, and assessed additional taxes thereon...

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