ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT
COWEN, Chief Judge.
On the basis of stipulated facts, both parties have filed motions for summary judgment in this action to recover income taxes paid by plaintiffs. The taxpayers, husband and wife, urge that gains from the sale of various parcels of real estate should be accorded capital gains treatment. The defendant would have us hold that the facts bring the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.