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GRAVES v. C.I.R.

No. 88-1544.

867 F.2d 199 (1989)

Robert L. GRAVES; Manelle H. Graves, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 8, 1989.

Rehearing and Rehearing Denied April 21, 1989.

Attorney(s) appearing for the Case

Charles S. Johnson, III (H. Glen Willard, Jr., Neely & Player, on brief), James B. Craven, III, for plaintiffs-appellants.

James Brooks Mann, Acting Asst. Atty. Gen. (Gary R. Allen, Barbara I. Hodges, Tax Div., Dept. of Justice, on brief), for defendant-appellee.

Before HALL and ERVIN, Circuit Judges, and KNAPP, Senior United States District Judge for the Southern District of West Virginia, sitting by designation.

Rehearing and Rehearing In Banc Denied April 21, 1989.

K. K. HALL, Circuit Judge:

The taxpayers, Robert and Manelle Graves, appeal from the decision of the Tax Court disallowing capital gains treatment of the profit from the sale of certain real property.1 After a thorough review of the record, we find no error, and we affirm.

I.

In October of 1973, Liberty Properties Corporation of South Carolina ("Liberty")...

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