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KOCH v. UNITED STATES

Nos. 18575, 18576.

457 F.2d 230 (1972)

Carl E. and Paula KOCH, Plaintiffs-Appellees and Cross-Appellants, v. UNITED STATES of America, Defendant-Appellant and Cross-Appellee.

United States Court of Appeals, Seventh Circuit.

March 13, 1972.

Attorney(s) appearing for the Case

Howard G. Krane, William D. Maddux, George B. Javaras, Chicago, Ill., for Carl E. and Paula Koch.

Fred B. Ugast, Acting Asst. Atty. Gen., Elmer J. Kelsey, Meyer Rothwacks, Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., James R. Thompson, U. S. Atty., Chicago, Ill., for the United States.

Before CUMMINGS, PELL, and SPRECHER, Circuit Judges.

CUMMINGS, Circuit Judge.

These appeals were generated by a suit for refund of federal income taxes assessed and collected for the years 1958 through 1963. After a jury trial, judgment was entered for taxpayer1 in the sum of $68,194.39, plus statutory interest, with each party to pay its own costs. The taxpayer was considered entitled to capital gains treatment on the gain from the sale of Florida land during 1958 and the years 1960 through...

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