DYALWOOD, INC. v. UNITED STATES

No. 76-4382.

588 F.2d 467 (1979)

DYALWOOD, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 25, 1979.


Attorney(s) appearing for the Case

Kenneth B. Wheeler, Kenneth G. Anderson, Jacksonville, Fla., for plaintiff-appellant.

John L. Briggs, U. S. Atty., Lee S. Carlin, Asst. U. S. Atty., Jacksonville, Fla., Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Section, Rodger M. Moore, Trial Atty., Grant W. Wiprud, William S. Estabrook, III, Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellee.

Before WISDOM, GODBOLD and TJOFLAT, Circuit Judges.


GODBOLD, Circuit Judge:

Appellant, Dyalwood, Inc., brought suit in 1969 for a refund of income taxes assessed and paid for its fiscal tax years 1962, 1963, and 1964. The district court granted partial summary judgment to the government in 1971, concerning the capital gains treatment of timber sales to St. Regis Paper Company. Dyalwood and the government settled the remaining issues in the case in 1976 and agreed to a consent...

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