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NORTON v. UNITED STATES

No. 31-75.

551 F.2d 821 (1977)

Emmett E. NORTON and Frances G. Norton v. The UNITED STATES.

United States Court of Claims.

March 23, 1977.

Attorney(s) appearing for the Case

Charles P. Duffy, Portland, Or., attorney of record, for plaintiff; Duffy, Stout, Georgeson & Dahl, Portland, Or., of counsel.

C. Patrick Derdenger, Burbank, Cal., with whom was Acting Asst. Atty. Gen. Myron C. Baum, Washington, D.C., for defendant; Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before DAVIS, KASHIWA and KUNZIG, Judges.

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

KASHIWA, Judge.

This tax refund action involving the characterization of gain realized by plaintiffs from their sale of a timber cutting contract is before the court on cross motions for summary judgment. The facts essential to the disposition of the case are not in dispute. For the reasons set forth below, we agree with...

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