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MARTIN v. UNITED STATES

Civ. A. No. 836.

330 F.Supp. 681 (1971)

J. Ryce MARTIN and Florence K. Martin, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Georgia, Valdosta Division.

May 27, 1971.

Attorney(s) appearing for the Case

Edwin G. Barham, Valdosta, Ga., for plaintiffs.

William J. Schloth, U. S. Atty., Macon, Ga., for defendant.

BOOTLE, Chief Judge:

This case is a sequel to Barham v. United States, 301 F.Supp. 43 (M.D.Ga. 1969), aff'd 429 F.2d 40 (5th Cir. 1970). That case, as this one, involved tax treatment of income derived from a real estate investment by a group of entrepreneurs, which group we found in Barham, supra, in contemplation of the tax laws of the United States, to be a joint venture. In Barham...

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