Legal Opinion
Ransburg v. United States
District Court, S.D. Indiana
Decided September 21, 1967No. IP 66-C-455PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM .ENTRY
HOLDER, District Judge.
The action was commenced under the provisions of Title 28 U.S.C.A. Section 1346(a) (1) with the filing of plaintiffs’ complaint on October 3, 1966 for the refund of income taxes paid for the calendar years 1960, 1961, 1962 and 1963 totaling $24,906.11 plus interest from respective dates of payment. The taxpayers owned and operated a Christmas tree farm and in their income tax returns elected to proceed under the capital gains tax treatment authorized by Title *32526 U.S.C.A. Section 631 upon the sales of Christmas trees (seven to ten years of growth) in each…
2Cases cited2 opinions
- Watson v. CommissionerSupreme Court of the United States · 1953
- Union Bag-Camp Paper Corporation v. The United StatesUnited States Court of Claims · 1963
3Cited by8 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Barham v. United StatesDistrict Court, M.D. Georgia · 1969
- United States v. Dorothy C. ReganCourt of Appeals for the Ninth Circuit · 1969
- Casey v. United StatesUnited States Court of Claims · 1972
- Kinley v. CommissionerUnited States Tax Court · 1969
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