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GLYNN LAND CO. v. UNITED STATES

Civ. A. No. 284-05.

602 F.Supp. 346 (1985)

GLYNN LAND COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Georgia, Brunswick Division.

February 12, 1985.

Attorney(s) appearing for the Case

Randolph W. Thrower, William H. Bradley, Atlanta, Ga., Ralph T. Skelton, Jr., Brunswick, Ga., for plaintiff.

Elizabeth Sullivan, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Lawrence Lee, Asst. U.S. Atty., Savannah, Ga., for defendant.

ORDER

ALAIMO, Chief Judge.

Taxpayer Glynn Land Company ("Glynn") seeks a refund of taxes allegedly overpaid the United States as a result of the mischaracterization of certain income to Glynn as ordinary income rather than capital gain. The dispute requires the Court to construe § 631(b) of the Internal Revenue Code, 26 U.S.C. § 631(b) (1982), which provides capital gain treatment under certain circumstances for profit from the sale of timber....

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