Robert Whitehead and Clay J. Whitehead v. United States

GEWIN, Circuit Judge:

The issue in this case is whether certain transactions involving sand, gravel, and stone were sales or leases. Taking the view that the transactions were leases, the Internal Revenue Service (“the government”) assessed additional taxes for the years 1969 and 1970. 1 The taxpayers, Robert and Clay J. Whitehead, paid the deficiencies, unsuccessfully filed claims for refund, and then brought this suit for refund in the total amount of $12,148.33 plus statutory interest. On stipulated facts and cross motions for summary judgment, the district court entered judgment in favor…