The question in this case is whether certain payments received by the taxpayers in the years 1967-1971 were entitled to be treated as long term capital gains, as reported by them, or as ordinary income as contended by the Commissioner. The facts in the two cases are identical, and the cases were consolidated in the Tax Court and in this court. The decision of the Tax Court is reported at
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CLINE v. C. I. R.
Nos. 77-1754, 77-1755.
617 F.2d 192 (1980)
Herbert B. CLINE, Jr., and Brisy Cline, John C. Cline and Mildred Cline, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
Argued January 31, 1980.
Decided March 25, 1980.
Attorney(s) appearing for the Case
Leon K. Oxley, Frazier & Oxley, Huntington, W. Va., for petitioners-appellants.
M. Carr Ferguson, Asst. Atty. Gen., Tax Division, U.S. Dept. of Justice, Washington, D.C., Gilbert E. Andrews, Michael L. Paup, Stuart E. Seigel, Chief Counsel, I. R. S., Michael L. Paup, Gayle P. Miller, Aaron P. Rosenfeld, Washington, D.C., for respondent-appellee.
Before LIVELY, BROWN and KENNEDY, Circuit Judges.
United States Court of Appeals, Sixth Circuit.
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