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Youngblood v. United States
C05.40876; 507 F.2d 1263 (1975)
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Publisher Description
Taxpayers sought in 1967 to amend their 1963 income tax return so as to change from an installment basis for paying taxes
on capital gains to a completed sales basis. After a full hearing, the district court agreed with the Internal Revenue Service
that the 1963 election was binding on taxpayers.