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JONES v. UNITED STATES

No. 160-74.

553 F.2d 667 (1977)

Elizabeth B. JONES, as Executrix of the Estate of Carl T. Jones, Deceased, v. The UNITED STATES.

United States Court of Claims.

April 20, 1977.

Attorney(s) appearing for the Case

Louis Salmon, Huntsville, Ala., attorney of record, for plaintiff; Watts, Salmon, Roberts, Manning & Noojin, Huntsville, Ala., of counsel.

Kenneth R. Pike, Washington, D.C., with whom was Acting Asst. Atty. Gen., Myron C. Baum, Washington, D.C., for defendant; Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D.C., of counsel.

Before DAVIS, SKELTON and KASHIWA, Judges.

ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS MOTION FOR SUMMARY JUDGMENT

KASHIWA, Judge:

This tax refund action involving the timeliness of an I.R.C. § 754 election to adjust the basis of partnership property as provided by I.R.C. § 743(b) is properly before the court on cross motions for summary judgment.1 Upon consideration of each party's brief with Stipulation of Facts, after oral argument, we...

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