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McMULLAN v. UNITED STATES

No. 153-79T.

686 F.2d 915 (1982)

Neva S. McMULLAN, Executrix of the Estate of Harry McMullan, Jr., and Neva S. McMullan, Individually v. The UNITED STATES.

United States Court of Claims.

August 11, 1982.

Attorney(s) appearing for the Case

Lee E. Knott, Jr., Washington, N. C., attorney of record, for plaintiffs. McMullan & Knott, Washington, N. C., of counsel.

Mary M. Abate, Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D. C., for defendant. Gilbert W. Rubloff, Robert S. Watkins and Bruce W. Reynolds, Washington, D. C., of counsel.

Before DAVIS, BENNETT and SMITH, Judges.

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

SMITH, Judge:

This income tax case presents three issues, two of which we considered in Wilmington Trust Co. v. United States1 (Wilmington), and one that we have not previously addressed. In Wilmington, we held that the present plaintiffs were entitled to report certain timber sales as capital gains, either under...

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