MADDEN, Judge.
The plaintiffs sue for the refund of part of the income taxes which they paid for the years 1951, 1952, and 1953.
It is the plaintiffs' position that certain amounts, which were reported on their joint income tax returns for those years as income from royalties from patents and treated as ordinary income, were, in fact, received in connection with the sale of a capital asset, i. e., the patents, pursuant to an agreement...
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