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NEWTON v. UNITED STATES

Civ. A. No. CV82-PT-1999-J.

584 F.Supp. 116 (1984)

Sue T. NEWTON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, Jasper Division.

February 8, 1984.

Attorney(s) appearing for the Case

Charles E. Tweedy, Jr., Tweedy, Jackson, & Beech, Jasper, Ala., for plaintiff.

Frank W. Donaldson, U.S. Atty., Caryl Privett, Asst. U.S. Atty., Birmingham, Ala., Victoria J. Sherlock, Attorney, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

PROPST, District Judge.

This case comes to be heard on stipulated facts.

This is a suit for the refund of federal taxes paid by the plaintiff for the year 1977, in the amount of $14,378.00. In that year, the plaintiff reported $105,615.47 as ordinary income on her federal income tax return representing net coal royalties. Plaintiff brought this action seeking to recharacterize the coal related income as capital gain.

Plaintiff...

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