JONES v. UNITED STATES

No. 71-1386.

466 F.2d 131 (1972)

John Paul JONES and Ruth J. Rubel Jones, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied September 22, 1972.


Attorney(s) appearing for the Case

Walter A. Raymond, Kansas City, Mo. (James L. Baska, Kansas City, Kan., and Kenneth C. West, Kansas City, Mo., with him on the brief), for appellants.

Issie L. Jenkins, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Robert J. Roth, U.S. Atty., Scott P. Crampton, Asst. Atty. Gen., and Meyer Rothwacks and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel, with her on the brief), for appellee.

Before MURRAH, SETH and BARRETT, Circuit Judges.


MURRAH, Circuit Judge.

This is the second effort of Ruth J. Rubel Jones and her husband John Paul Jones to have certain annual payments, received by Mrs. Jones under the terms of a written agreement, treated as capital gains for tax purposes. In the earlier case a jury determined that the payments received by Mrs. Jones in the 1956 and 1957 taxable years were ordinary income. We affirmed the judgment entered on that verdict...

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