Submitted to the Court en banc December 11, 1972.
HAYS, Circuit Judge:
This is an appeal from a judgment of the United States District Court for the District of Connecticut holding that the taxpayer, Hartman Tobacco Co., was entitled to capital gains treatment on a transfer by the taxpayer of the right to remove sand and gravel from its land in consideration for a fixed price per cubic yard removed together with a minimum guaranteed payment. Appellants argue...
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