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MARTIN v. UNITED STATES

No. 18583.

409 F.2d 13 (1969)

Hazel M. MARTIN, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

March 20, 1969.

Attorney(s) appearing for the Case

David E. Carmack, Atty., Dept. of Justice, Washington, D. C., for appellant, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., on the brief.

Herman E. Frick, Louisville, Ky., for appellee, Richard L. Hitchcock, Louisville, Ky., on the brief.

Before WEICK, Chief Judge, and CELEBREZZE and McCREE, Circuit Judges.

PER CURIAM.

This is an appeal from a judgment of the District Court holding that certain payments received by appellant under a coal mining lease during the tax years 1960 to 1963 constituted amounts realized from the disposal of coal and should be treated under § 631(c)1 of the Internal Revenue Code of 1954 as amounts received for the sale of a capital asset instead of ordinary income.

The facts are stipulated by the parties...

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