MEMORANDUM OPINION
KEADY, Chief Judge.
This action was instituted under 28 U.S.C. § 1346(a) (1) by R. C. Malone and Nettie A. Malone against the United States for recovery of $5,706.73 assessed against and collected from them as federal income taxes for the calendar year 1961, plus interest and costs.
The case presents three questions: (1) whether plaintiff realized a long-term capital gain in 1961 as the result...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.