HEEBE, District Judge:
This is a suit for refund of $8,372.91 in income taxes and assessed interest paid by plaintiffs for the taxable year 1967 plus statutory interest thereon. The question presented in the cross motions for summary judgment is whether the plaintiffs, Mr. and Mrs. Clayton J. Charbonnet, are liable, under the provisions of § 47 of the Internal Revenue Code of 1954, for a "recapture tax" as the result of their disposition, in 1967, of a portion...
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