1. Home
  2. Browse Decisions
  3. F.2d
  4. 619 F.2d
  5. 619 F.2d 1150 (1980)
 

GARTRELL v. UNITED STATES

No. 78-1058.

619 F.2d 1150 (1980)

Francis E. GARTRELL and Mabel L. Gartrell, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided April 2, 1980.

Attorney(s) appearing for the Case

John H. Cary, U. S. Atty., Chattanooga, Tenn., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Jonathan S. Cohen, Aaron P. Rosenfeld, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Hunter D. Heggie, Jan Tore Hall, Stophel, Caldwell & Heggie, Chattanooga, Tenn., for plaintiffs-appellees.

Before KENNEDY and MARTIN, Circuit Judges, and PHILLIPS, Senior Circuit Judge.

HARRY PHILLIPS, Senior Circuit Judge.

This appeal involves the question of whether income received by the plaintiffs-appellees (the taxpayers) from sale of real estate in 1973 was taxable as a long-term capital gain or as ordinary income. The taxpayers reported the income as a long-term capital gain. The Internal Revenue Service determined that the gains should have been reported as ordinary income. The taxpayers filed a claim for refund and brought this action for...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases