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GITZINGER v. UNITED STATES

No. 18087.

404 F.2d 191 (1968)

Ralph S. GITZINGER and Loretta C. Gitzinger, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

December 12, 1968.

Attorney(s) appearing for the Case

Hugh E. Wall, Jr., Dayton, Ohio, for appellant. C. Terry Johnson, Dayton, Ohio, on brief.

Jonathan S. Cohen, Atty., Dept. of Justice, Washington, D. C., for appellees; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Attys., Dept. of Justice, Washington D. C., on brief; Robert M. Draper, U. S. Atty., Roger J. Makley, Asst. U. S. Atty., Dayton, Ohio, of counsel.

Before EDWARDS, McCREE, and COMBS, Circuit Judges.

McCREE, Circuit Judge.

This is an appeal from a judgment of the District Court determining that certain amounts received by appellees were taxable as gains from the sale of a capital asset rather than as ordinary income.

Ralph S. Gitzinger and his wife, Loretta, appellees, own a large tract of land lying on the boundary between Greene and Montgomery Counties in southern Ohio. This farm, which Loretta Gitzinger inherited...

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