PLANT v. UNITED STATES

No. 81-7541.

682 F.2d 914 (1982)

W. H. PLANT, Jr., and Doris D. Plant, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 9, 1982.


Attorney(s) appearing for the Case

Bradley, Arant, Rose & White, Edward M. Selfe, Birmingham, Ala., for plaintiffs-appellants.

Robert T. Duffy, Mary L. Fahey, John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellee.

Before GODBOLD, Chief Judge, MERRITT, and HENDERSON, Circuit Judges.


HENDERSON, Circuit Judge:

In this tax refund suit the appellants seek a capital gain for proceeds received under the terms of a timber sale contract. The district court granted the government's motion for summary judgment, concluding that the decision in Crosby v. United States, 414 F.2d 822 (5th Cir. 1969) mandated such a result.1 We agree with the district court and affirm.

In 1967, the...

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