BREWSTER, District Judge.
This action was brought under the provisions of Title 28 U.S.C.A. § 1346(a) (1) by John A. Matthews and wife, Julia Jones Matthews, for a refund of income taxes paid on $1,000,000.00, received by them as consideration for the sale of an oil payment during the calendar year 1955.
The questions presented are whether the proceeds of the sale of the oil payment out of her entire royalty interest were taxable as a capital gain rather...
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