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ESTATE OF NORDQUIST v. C. I. R.

No. 73-1033.

481 F.2d 1058 (1973)

ESTATE of Oscar A. NORDQUIST, Deceased, Georgiana G. Nordquist, Executrix, and Georgiana G. Nordquist, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 20, 1973.

Attorney(s) appearing for the Case

Stephen G. Nordquist, New York City, filed appendix, appellants' brief and appellants' reply brief.

Fred B. Ugast, Acting Atty. Gen., Tax Div., Dept. of Justice, Meyer Rothwacks, Grant W. Wiprud and Mary J. McGinn, Attys., Tax Div., Dept. of Justice, Washington, D. C., filed brief for appellee.

Before CLARK, Associate Justice, Retired, and HEANEY and BRIGHT, Circuit Judges.

HEANEY, Circuit Judge.

The taxpayer, Georgiana G. Nordquist,1 appeals from an adverse decision of the Tax Court.2 The sole issue is whether the gain realized by the taxpayer was a long-term capital gain or ordinary income.

The case was submitted to the Tax Court upon stipulated facts which are summarized below:

On February 12, 1964, Nordquist entered into a written agreement

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