Court of Appeals for the Sixth Circuit March 25, 1980, 77-1754, 77-1755 (Herbert B. Cline, Jr., and Brisy Cline, John C. Cline and Mildred Cline v. Commissioner of Internal Revenue)

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LIVELY, Circuit Judge.

The question in this case is whether certain payments received by the taxpayers in the years 1967-1971 were entitled to be treated as long term capital gains, as reported by them, or as ordinary income as contended by the Commissioner. The facts in the two cases are identical, and the cases were consolidated in the Tax Court and in this court.