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UNITED STATES v. HESS

No. 7797.

341 F.2d 444 (1965)

UNITED STATES of America, Appellant, v. John C. HESS and Faye L. Hess, John C. Hess as Executor of the Estate of C. L. Hess, deceased, and Stella B. Hess, E. H. Rights and Amelia A. Rights, Charles H. Widdifield and Laberta Widdifield, Appellees.

United States Court of Appeals Tenth Circuit.

February 16, 1965.

Attorney(s) appearing for the Case

Robert A. Bernstein, Washington, D. C. (Louis F. Oberdorfer, Lee A. Jackson and Harold C. Wilkenfeld, Washington, D. C., were with him on brief), for appellant.

Ellis J. Sobol, Denver, Colo., for appellees.

Before MURRAH, Chief Judge, HILL, Circuit Judge, and DAUGHERTY, District Judge.

MURRAH, Chief Judge.

In this suit for refund of income taxes for the taxable years 1958 and 1959, the sole issue is whether gain realized by the taxpayers was capital gain as reported under Sections 1221 and 1231 of the Internal Revenue Code, or ordinary income as determined and assessed by the Commissioner.1 The Government has appealed from a judgment on a jury verdict for the taxpayers, contending that the court should have sustained...

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