OPINION AND ORDER
GRUBB, Senior District Judge.
This is an action for the recovery of alleged overpayments of income taxes in the amount of $17,829.76 for the years 1959 through 1963. The case was tried to the court and has been submitted on post-trial briefs.
The sole question presented for decision is whether payments for sand and gravel excavated and removed from taxpayers' premises were taxable as ordinary income or as capital gains.
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