BRISCOE v. UNITED STATES

Nos. 314-74, 315-74.

536 F.2d 353 (1976)

Marion L. BRISCOE and Elizabeth Sue Briscoe v. The UNITED STATES. Elsie WEGENHOFT v. The UNITED STATES.

United States Court of Claims.

June 16, 1976.


Attorney(s) appearing for the Case

Melvin M. Engel, Houston, Tex., for plaintiff. Rudy M. Groom, Houston, Tex., atty. of record. Engel, Groom, Miglicco & Gibson, Houston, Tex., of counsel.

Joan Seitz Pate, Washington, D.C., with whom was Asst. Atty. Gen., Scott P. Crampton, Washington, D.C., for defendant. Theodore D. Peyser Jr., and Robert S. Watkins, Washington, D.C., of counsel.

Before DURFEE, Senior Judge, and NICHOLS and BENNETT, Judges.


ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT AS TO PLAINTIFF BRISCOE AND SUMMARY JUDGMENT AS TO PLAINTIFF WEGENHOFT AND PLAINTIFF BRISCOE'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND PLAINTIFF WEGENHOFT'S MOTION FOR SUMMARY JUDGMENT

BENNETT, Judge.

Plaintiffs in these tax refund cases place before us the much-litigated ultimate question of whether gain realized from certain mineral payments may be characterized for income tax purposes as proceeds from the...

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