WHITE v. UNITED STATES

Civ. A. No. 9019.

254 F.Supp. 894 (1966)

Paul R. WHITE and Anna Lee White, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Colorado.

June 10, 1966.


Attorney(s) appearing for the Case

Drexler & Wald, Stanley L. Drexler, Denver, Colo., for plaintiffs.

Lawrence M. Henry, U. S. Atty. for Dist. of Colorado, Denver, Colo., Lawrence E. Doxsee, Tax Div., Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM OPINION AND ORDER

WILLIAM E. DOYLE, District Judge.

This action arises under Title 28 U.S.C. § 1346. Plaintiffs seek a refund of moneys allegedly paid erroneously to the defendant in the years 1959 through 1962 as tax which was measured as ordinary income subject to a depletion allowance. They contend that the amount which was thus taxed was from the sale of a capital asset and that, therefore, they are entitled to have the amount realized...

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