LINEBERY v. UNITED STATES

No. 74-4063 Summary Calendar.

512 F.2d 510 (1975)

Tom LINEBERY and Evelyn Linebery, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied June 30, 1975.


Attorney(s) appearing for the Case

William Monroe Kerr, Midland, Tex., for plaintiffs-appellants.

William S. Sessions, U. S. Atty., San Antonio, Tex., Scott P. Crampton, Asst. Atty. Gen., Grant W. Wiprud, William S. Estabrook, III, Attys., Tax Div., Dept. of Justice, Gilbert E. Andrews, Acting Chief, App. Sec., Dept. of Justice, Washington, D. C., Eugene G. Sayre, Dept. of Justice, Dallas, Tex., for defendant-appellee.

Before THORNBERRY, MORGAN and RONEY, Circuit Judges.


Rehearing and Rehearing En Banc Denied June 30, 1975.

PER CURIAM:

This suit for refund of income taxes poses the issue of whether the grant of certain mineral rights and easements by the taxpayer sellers was a sale entitling the taxpayers to capital gains treatment, or whether the conveyances were in the nature of mineral leases, the payment therefore being taxable as ordinary income. The district court granted summary judgment for the Government on the ground...

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