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CITY BANK FARMERS TRUST CO. v. UNITED STATES

No. 45470.

47 F.Supp. 98 (1942)

CITY BANK FARMERS TRUST CO. et al. v. UNITED STATES.

Court of Claims.

October 5, 1942.

Attorney(s) appearing for the Case

Herbert Stern, of New York City (Aaron W. Berg, of New York City, on the brief), for plaintiffs.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

LITTLETON, Judge.

Plaintiffs, as trustees for Virginia H. Berg, contend that the sale by them of their interest in the partnership of E. A. Pierce & Company on December 31, 1936, was the sale of a capital asset held by them since the death of their testator, Clarence J. Housman, on November 13, 1932, and for more than two years and not for more than five years under and within the meaning of section 117(a) and (b) of the Revenue Act of 1936 and that, therefore...

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