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CLEMENS v. UNITED STATES

Civ. No. 67-562.

295 F.Supp. 1339 (1968)

Rex V. CLEMENS and Ethel Clemens, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

September 30, 1968.

Attorney(s) appearing for the Case

Joyle C. Dahl, Duffy, Stout, Georgeson & Dahl, Portland, Or., for plaintiffs.

Sidney I. Lezak, U. S. Atty., District of Oregon, Portland, Or., for defendant.

OPINION AND FINDINGS

KILKENNY, District Judge:

Presented for decision is the question of whether plaintiffs met the six-month holding period requirement of 26 U.S.C. § 631(a),1 in connection with timber cut during their taxable year 1964. They acquired the timber as a result of three Bureau of Land Management Timber sales. The taxpayers elected to treat the profit on the timber...

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