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McCALL v. PATTERSON

Civ. A. No. 8552.

155 F.Supp. 405 (1957)

Daniel T. McCALL, Jr. and Mary McCall, Plaintiffs, v. George D. PATTERSON, District Director of Internal Revenue for the District of Alabama, Defendant.

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

October 8, 1957.

Attorney(s) appearing for the Case

Pritchard, McCall & Jones, Winston B. McCall, Birmingham, Ala., for plaintiff.

John N. Stull, Acting Asst. Atty. Gen., James P. Garland and James P. Saunders, Attys., Dept. of Justice, Washington, D. C., and W. L. Longshore, U. S. Atty., and M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for defendant.

LYNNE, Chief Judge.

On February 15, 1954, plaintiffs sold their old residence. On October 28, 1952, they purchased their new residence. Because of necessary renovations, they did not occupy and use their new residence as their principal residence until April 15, 1953.

Defendant added to their taxable income for the year 1954 the sum of $3,512.35 as being the taxable gain on the sale of their old residence. A deficiency assessment of tax due in the amount of...

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