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COLE v. SMYTH

Nos. 29470, 29471.

96 F.Supp. 745 (1951)

COLE v. SMYTH, Collector of Internal Revenue (two cases).

United States District Court N. D. California, S. D.

April 10, 1951.

Attorney(s) appearing for the Case

Sherwood & Lewis, San Francisco, Cal., for plaintiffs.

Frank J. Hennessy, U. S. Atty., Macklin Fleming, Asst. U. S. Atty., San Francisco, Cal., for defendant.

HARRIS, District Judge.

Plaintiff, formerly the owner of two Valencia orange groves which he sold January 3, 1944, seeks to recover taxes paid defendant in connection with the sale of said groves. It is plaintiff's contention that the entire price realized constitutes income attributable to the capital structure. Defendant ruled that of the $25,000 realized by plaintiff, $7,356.75 was chargeable to the Valencia oranges...

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