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GARSTIN v. UNITED STATES

No. 77-62.

352 F.2d 537 (1965)

Geoffrey S. GARSTIN and Ann N. Garstin v. The UNITED STATES.

United States Court of Claims.

November 12, 1965.

Attorney(s) appearing for the Case

Joseph H. Geoghegan, Wilmington, Del., for plaintiffs. Converse Murdoch, Wilmington, Del., of counsel.

Mason C. Lewis, Alexandria, Va., with whom was Richard M. Roberts, Acting Asst. Atty. Gen., for defendant. C. Moxley Featherston, Lyle M. Turner, Philip R. Miller, and Conrad T. Hubner, Jr., Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE DURFEE, DAVIS and COLLINS, Judges.

PER CURIAM:

In this action to recover Federal income taxes paid by plaintiffs for the calendar year 1957, the principal issue is the proper tax basis which should be used in computing the long term capital gain realized from the sale by plaintiffs of 6 acres of land in 1957. On August 25, 1943, plaintiff Ann Nields Garstin inherited from her father 30.49 acres of real estate in New Castle County, Delaware. In 1957, plaintiffs sold 6 unimproved acres out of the parcel...

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